Charitable Trust Eligible for 80G Despite Minor Religious Objectives: ITAT Ahmedabad

Sattavis Kadva Patidar Pragati Mandal Vs CIT (ITAT Ahmedabad) The case of Sattavis Kadva Patidar Pragati Mandal v. CIT before the Income Tax Appellate Tribunal (ITAT) of Ahmedabad addressed the rejection of a trust’s application for final registration under Section 80G(5) of the Income Tax Act, 1961. The core issue was whether a trust with some religious objects, even without incurring any religious expenditure, could be denied the benefit of a Section 80G exemption, which allows donors to claim a deduction for their contributions. The assessee, Sattavis Kadva Patidar Pragati Mandal, is a t...