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Misclassifying Charitable Donations as Religious Doesn’t Affect Section 80G Approval
Case Law Details
- Case Name
- C.L. Shah Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A.
- Courts
- All ITAT, ITAT Ahmedabad
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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% ceiling as per section 80G(5B).
The trust ...
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