ITAT Allows Section 80G Registration Despite Religious Object Clause in Trust Deed

Christian Medical College Ludhiana Society Vs CIT (Exemptions) (ITAT Chandigarh) The Income Tax Appellate Tribunal (ITAT), Chandigarh, allowed two appeals filed by the assessee-society concerning its registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act. The first appeal challenged the order granting registration under Section 12AB(1)(b) for Assessment Years 2027-28 to 2031-32 by classifying the assessee as a religious entity instead of a religious-cum-charitable entity. The second appeal challenged the order denying approval under Section 80G(5) on the ground...