Minor Religious Activity Within 5% Limit Cannot Deny 80G Approval: ITAT Ahmedabad

Shree Vardhman Samaj Utkarsh Fund Vs CIT(Exemption) (ITAT Ahmedabad) Minor Religious Activity Within 5% Limit Cannot Deny 80G Approval – Charitable Trust With Incidental Religious Activity Eligible for 80G, Rules ITAT Ahmedabad The Trust, established in 1954, filed Form 10AB seeking approval u/s 80G to enable donors to claim deduction. CIT(E) rejected the application on 29.12.2024, holding that the Trust’s objectives were community-specific (benefiting Vardhman Samaj) &  composite in nature, i.e., partly charitable & partly religious. Relying on Explanation 3 to s.80G, CIT(E)...