Mere Mention of Religious Objects Not Enough to Deny Section 80G Approval

Sudharma Prachar Mandal Vs CIT (Exemption)

Tribunal Holds Mention of Religious Activity in Objects Not Fatal – CIT(E) Must Verify Actual Expenditure Exceeds 5% Before Rejecting 80G

Assessee, a registered charitable trust, had already been granted registration u/s 12AA. However, CIT(E) rejected its application for 80G approval on 27.12.2024 holding that objects of the trust included religious activities like construction & maintenance of religious centres, publishing religious books, etc. On this basis, he invoked Sec. 80G(5)(ii) & Explanation 3 to deny approval.Please become a Premium member. If you are already a Premium member, login here to access the full content.