Section 80G Registration doesn’t Preclude Trust from availing Section 115BBC(2)(b) benefit

DCIT Vs Shree Sai Baba Sansthan Trust (ITAT Mumbai)

Registration u/s 80G doesn’t automatically mean that Trust cannot avail benefit u/s 115BBC(2)(b)

ITAT Mumbai held that merely because an assessee is registered u/s 80G of the Act will not automatically mean that such Trust cannot have any religious purpose and therefore cannot avail benefit of Section 115BBC(2)(b) of the Income Tax Act.

Facts- The assessee is a public trust which was constituted in 1953 under the

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