Section 80G Registration Cannot Be Denied Without Evidence of religious activities

CIT (Exemptions) Vs Rajkot Jilla Gayatri Parivar Trust (Gujarat High Court) Gujarat High Court, in CIT (Exemptions) v. Rajkot Jilla Gayatri Parivar Trust, dismissed a tax appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961. The case arose from an order of the Income Tax Appellate Tribunal (ITAT), Rajkot Bench, which had granted approval to the assessee trust under Section 80G. The Revenue questioned whether the Tribunal was justified in granting such approval without fully examining whether the trust’s activities were substantially religious in nature, as restricted by...