ITAT Chandigarh Denied Section 80G Registration on Ground of Religious Activities Set Aside

Thakur Satyanarayan Kapuria Vs CIT (Exemptions) (ITAT Chandigarh) 80G Registration Denied on Ground of Religious Activities Set Aside; Predominant Charitable Objects Established – ITAT Chandigarh The ITAT Chandigarh allowed the assessee’s appeal for AY 2025-26 & set aside the rejection of approval u/s 80G(5)(iii) by CIT(E), holding that the Trust cannot be treated as existing solely or substantially for religious purposes. In this case, the CIT(E) rejected the application for 80G registration on the footing that the Trust was engaged in religious activities, relying on Explanation 3 t...