Limited religious spending within 5% does not bar 80G approval: ITAT Chennai

Anjuman-E-Himayath-E-Islam Vs CIT (ITAT Chennai) The appeal before the Tribunal arose from the rejection of approval under Section 80G(5) of the Income-tax Act, 1961 by the Commissioner of Income Tax (Exemptions), Chennai. The assessee, a long-established society founded in 1894–95, has been engaged in educational, social, and welfare activities for over a century. It operates educational institutions and undertakes charitable initiatives. The assessee had already been granted registration under Section 12AB for the relevant assessment years and had previously enjoyed approval under Section ...