Section 80G Approval Cannot Be Denied if Religious Expenditure below 5% of Total Income: ITAT Ahmedabad

Shree Hanumant Pakshighar Charitable Trust – Ujalvav Vs CIT (Exemption) (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, in the matter of Hanumant Pakshighar Charitable Vs Commissioner of Income Tax (Exemption) (CIT(E)), has set aside an order denying approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The dispute arose when the CIT(E) rejected the charitable trust’s application, arguing that one of its stated objectives was religious in nature, thereby violating the conditions for public donation tax benefits. The Tribunal’s holding is a signif...