ITAT Grants 80G Approval as limited religious activities do not affect approval

Kabir Kirti Mandir Kashi Vs CIT (Exemption) (ITAT Rajkot) Income Tax Appellate Tribunal (ITAT) in Rajkot has granted approval under section 80G to the Kabir Kirti Mandir Kashi Trust, ruling that its dominant charitable purpose outweighs its religious objects. The tribunal observed that the trust’s main activities, such as feeding the poor and providing education and shelter, were charitable in nature. It held that the trust’s limited religious activities and corresponding expenditure, which were within the permissible 5% threshold under section 80G(5B), did not disqualify it from r...