ITAT Restores Section 80G Application Rejected for Religious Objects

Shree Shyam Aaradhan Sewa Trust Vs CIT (Exemption) (ITAT Ahmedabad) Mere Presence of Religious Objects Not Enough to Deny 80G; Matter Remanded to Examine Actual Religious Expenditure Within 5% Limit u/s 80G(5B) In this appeal filed by Shree Shyam Aaradhan Sewa Trust against rejection of its Form 10AB application, the Tribunal examined whether the CIT(E) was justified in denying approval u/s 80G(5)(iii) & cancelling the provisional approval on the ground that the trust was a religious-cum-charitable institution. CIT(E) had held that several objects in clause 5 of the Trust Deed—such as co...