Religious Wording Alone Doesn’t Make a Trust Religious; 5% Tolerance Limit Must Be Verified

Jayshree Gopallalji Haveli Charitable Trust Ujalvav Vs CIT (Exemption) (ITAT Ahmedabad)

Mere presence of religiously worded objects does not automatically render a trust religious- 80G Rejection Remanded – ITAT Ahmedabad Directs CIT(E) to Verify 5% Religious Expenditure Limit

Assessee-trust’s application for approval u/s 80G(5) was rejected by CIT(E), holding that the trust’s objects were partly religious, as its deed mentioned construction of “Shri Gopallalji Haveli” & performance of rituals per the Pushtimargiya Vaishnav sect. Relying on Uppe

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