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Mere Religious Objects Not Fatal Unless Religious Spend Exceeds 5%
Case Law Details
- Case Name
- Shri Jain Swetamber Terapanthi Sabha Trust Vs CIT (Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Ahmedabad
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Shri Jain Swetamber Terapanthi Sabha Trust Vs CIT (Exemption) (ITAT Ahmedabad)
The Ahmedabad Bench of the ITAT set aside the order of the CIT (Exemption) rejecting the assessee-trust’s application for approval under section 80G(5) on the ground that its objects were religious in nature. The Tribunal held that registration under section 80G cannot be denied merely because a trust has religious objects, unless it is shown that the whole or substantially the whole of its activities are religious, or that religious expenditure exceeds the statutory threshold of 5% of total income as prescribed u...
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