Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The ITAT allowed the appeal of the assessee-trust, holding that it qualifies for registration under section 80G despite having some religious objects. The tribunal found the trust to be a composite religious-cum-charitable trust, with primary activities including running Annakshetra, Atithigruh, Gaushala, providing medical relief, and arranging mass marriages for the needy. The expenditure on religious activities was less than 5% of the total income, meeting the threshold under section 80G(5B), which permits registration if religious expenditure does not exceed 5% of income. The trust's funds were exclusively applied to charitable activities, and it submitted sufficient evidence to establish the genuineness of its activities. Consequently, the trust was deemed eligible for the benefits under section 80G, and the appeal was allowed.
The ITAT allowed the appeal of the assessee-trust, holding that it qualifies for registration under section 80G despite having some religious objects. The tribunal found the trust to be a composite religious-cum-charitable trust, with primary activities including running Annakshetra, Atithigruh, Gaushala, providing medical relief, and arranging mass marriages for the needy. The expenditure on religious activities was less than 5% of the total income, meeting the threshold under section 80G(5B), which permits registration if religious expenditure does not exceed 5% of income. The trust's funds were exclusively applied to charitable activities, and it submitted sufficient evidence to establish the genuineness of its activities. Consequently, the trust was deemed eligible for the benefits under section 80G, and the appeal was allowed.
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