ITAT Ahmedabad on 80G Approval: Temple Reference Alone Does Not Make Trust Religious

Vaishnav Sangh Vs CIT (Exemption) (ITAT Ahmedabad) The appeal by Vaishnav Sangh before the Income Tax Appellate Tribunal (ITAT), Ahmedabad, centered on the eligibility of a trust for tax exemption under Section 80G of the Income Tax Act, 1961. The core of the legal conflict was whether the presence of a religious objective within a trust’s deed was sufficient grounds to deny it the status of a purely charitable institution. The case emerged after the Commissioner of Income Tax (Exemption) (CIT(E)) rejected the trust’s application, branding it a “composite trust” with bo...