This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Mere Religious Wording in Objects Not Fatal – ITAT Remands 80G Approval Case
Case Law Details
- Case Name
- Prayatna Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Prayatna Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)
No Religious Spend, Only Moral Upliftment- Mere Religious Wording in Objects Not Fatal – ITAT Remands 80G Approval Case
Background
Assessee Trust applied in Form 10AB for approval under Section 80G(5). Provisional approval was earlier granted u/s 80G on 12.02.2022. CIT(E), Ahmedabad rejected the application & cancelled provisional approval (18.12.2024), holding that one object (Object No. 11) was religious in nature (activities like Gyanyagna, Kirtan, Pravachan).
CIT(E)’s Findings
A trust must be solely charitable to quali...
Author Info
