Mere Religious Wording in Objects Not Fatal – ITAT Remands 80G Approval Case

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...