Composite Trust Eligible for U/s 80G If Religious Spend Within 5% Limit

Rajesh Ravindran Charity Trust Vs CIT(Exemption) (ITAT Ahmedabad) Composite Trust Eligible for Section 80G Approval if Religious Expenditure ≤ 5%—CIT(E) Directed to Grant Approval In Shri Rajesh Ravindran Charity Trust v. CIT (Exemption), Ahmedabad (ITA No. 34/Ahd/2025), the ITAT Ahmedabad Bench examined whether a composite (charitable-cum-religious) trust is per se disentitled from approval under Section 80G(5) of the Income-tax Act. The CIT(E) had denied approval solely on the basis that one of the trust’s objects referred to organizing religious, social and cultural programmes, treati...