Case Law Details
S. 80G registration can be rejected for conducting Bhagwat Katha if expense exceeds 5% of income
The assessee-trust registered under section 12A and also approved under section 80G(5) was found to have more then 3/4th of of its total receipt for organizing ‘Bhagwat Katha’; section 80G(5B) limits expenditure on activities of religious nature to 5% of income for year; since expenditure in instant case exceeded 5% and violated section 80G(5B), approval under section 80G was withdrawn with observation that Bhagawat Katha is religious notwithstanding its public character and being open to all castes and religions.
INCOME TAX APPELLATE TRIBUNAL, JAIPUR
ITA No.1242/ JP/2010 Section 80G
M/s. Shiv Ratan Rathi Foundation Vs. The CIT
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