Misclassifying Charitable Donations as Religious Doesn’t Affect Section 80G Approval

C.L. Shah Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)

Accounting Error in Classifying Charitable Donations as Religious Cannot Deny 80G Approval—Matter Remanded for Fresh Consideration ITAT Ahmedabad

Ahmedabad Tribunal dealt with rejection of a trust’s application for final approval u/s 80G(5) on the ground of excessive religious expenditure.

Assessee-trust had applied for approval u/s 80G(5). CIT(E), by order dated 28.12.2024, rejected the application observing that:

• The trust had incurred religious expenditure beyond the permissible 5% ceil

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