Section 80G Registration Cannot Be Denied If Religious Expense Is Below 5% of Income

Shree Bhandari Gnyati Mandal Vs CIT (Exemption) Income Tax Appellate Tribunal (ITAT) Ahmedabad bench has set aside an order by the Commissioner of Income Tax (Exemption) (CIT(E)) that denied Section 80G registration to Shree Bhandari Gnyati Mandal. The case, involving an application for approval under Section 80G(5)(iii) of the Income Tax Act, 1961, has been sent back to the CIT(E) for fresh consideration and detailed verification of the trust’s financial activities. The appeal, filed by Shree Bhandari Gnyati Mandal, contested the CIT(E)’s decision to reject their 80G application. ...