Denial of granting of exemption u/s 80G due to violation of section 80G(5B) is justified

Kalaram Sansthan Vs CIT (ITAT Pune) ITAT Pune held that denial of granting of exemption under section 80G of the Income Tax Act because of spent more than 5% for religious purpose from its total income i.e. violating provisions of section 80G(5B) of the Income Tax Act is justified. Facts- The solitary grievance of the assessee is that denial of granting of exemption u/s. 80G of the Act. On the basis of this voluntary categorization of percentage of religious expenses by the assessee, it was held by the ld. CIT(E) that the assessee-trust has violated the provisions of sec. 80G(5B) of the Act, w...