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Minor Religious Activity Within 5% Limit Cannot Deny 80G Approval: ITAT Ahmedabad
Case Law Details
- Case Name
- Shree Vardhman Samaj Utkarsh Fund 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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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)...
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