ITAT Ahmedabad Denies 80G Registration to Trust Citing Religious Objects in Deed

OM Tapovan Charitbale Trust Vs CIT (Exemption) (ITAT Ahmedabad)

The Income Tax Appellate Tribunal (ITAT) in Ahmedabad has upheld the decision of the Commissioner of Income Tax (Exemption) [CIT(E)], rejecting the application of OM Tapovan Charitbale Trust for registration under Section 80G(5) of the Income-tax Act, 1961. The central issue revolved around whether a trust with explicit religious objects in its deed, alongside charitable ones, can qualify for the tax exemption benefits under Section 80G, which incentivizes donations by making them tax-deductible for the donors.

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