ITAT Remands 80G Approval Case Because 5% Religious Expense Limit Not Examined

Shree Modeshwari Devsthan Trust Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal, Ahmedabad Bench, considered an appeal filed against the order dated 30.12.2024 passed by the Commissioner of Income-Tax (Exemption), rejecting the trust’s application in Form 10AB for final approval under Section 80G(5) of the Income-tax Act, 1961. The rejection also resulted in cancellation of the provisional approval earlier granted. The Commissioner (Exemption) held that the objects of the trust were predominantly religious in nature and treated it as a composite religious-cum-charitable...