Minor religious expenditures do not negate predominant charitable activities

Swami Samarth Adhyatmik Sanshodhan Sanstha Vs CIT (Exemptions) (ITAT Pune) The assessee, Swami Samarth Adhyatmik Sanshodhan Sanstha, filed an appeal against the order dated 16.11.2024 of the Commissioner of Income Tax (Exemption), Pune [CIT(E)], rejecting its application under clause (iii) of the first proviso to section 80G(5) of the Income Tax Act, 1961, which relates to approval for donations eligible for tax deduction. The CIT(E) had initially issued notices through the ITBA portal, pointing out discrepancies in the assessee’s submission, including incomplete donor details, the commercia...