ITAT Ahmedabad on 80G Approval: Incidental Jain Religious Activities Do Not Bar Exemption

Gurukrupa Foundation Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside an order by the Commissioner of Income Tax (Exemption) [CIT(E)], which had rejected the application for final registration under Section 80G(5) of the Income Tax Act, 1961, for the Gurukrupa Foundation. The ITAT’s decision, delivered on March 6, 2025, allows the trust to be reconsidered for the tax exemption, which is crucial for organizations to receive donations with tax benefits for donors. The core of the dispute revolved around whether the Gurukrupa Foundatio...