ITAT Rajkot Allowed Section 80G Approval Despite Religious Clause Due to Charitable Activity

Shreeji Education and Charitable Trust Vs ITO (Exemption) (ITAT Rajkot) In Shreeji Education and Charitable Trust v. ITO (Exemption) (ITAT Rajkot), the Tribunal allowed the Trust’s appeal and directed grant of regular approval under Section 80G(5) after the CIT(Exemption) rejected the application on the ground that the trust deed contained a “spiritual/religious” object. The Trust had been running two schools since 2013 and held valid registration under Section 12A/12AB w.e.f. 01.04.2022, with audited accounts showing that its income was applied only toward education and no religious act...