ITAT Remands Section 80G Rejection Over Religious Object Clause

Dharti Ekta Charitable Trust Vs CIT (Exemption) (ITAT Surat) Income Tax Appellate Tribunal (ITAT), Surat Bench, has overturned an order by the Commissioner of Income-tax (Exemption), Ahmedabad, that rejected an application for approval under Section 80G(5)(iii) of the Income-tax Act, 1961, filed by Dharti Ekta Charitable Trust. The Tribunal’s decision, pronounced on July 21, 2025, emphasizes the fundamental principles of natural justice, restoring the matter to the CIT(E) for fresh adjudication. The charitable trust had filed an application in Form No. 10AB for the crucial 80G approval, ...