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ITAT allows the appeal, sets aside the CIT(E)'s order rejecting application under s.80G(5), and directs reconsideration of the application afresh. The Tribunal held the assessee's dominant and actual activities are charitable, the allegedly religious object was neither acted upon nor financed, and registration under s.12AB(1)(b) confirms charitable status; consequently denial of s.80G approval on that sole ground was inconsistent. ITAT construed s.80G(5B) as permitting de minimis expenditure on religious activities (subject to its threshold) and required verification of actual expenditure before refusal. Matter is remitted to the CIT(E) for fresh decision consistent with these principles; appeal allowed for statistical purposes.
ITAT allows the appeal, sets aside the CIT(E)'s order rejecting application under s.80G(5), and directs reconsideration of the application afresh. The Tribunal held the assessee's dominant and actual activities are charitable, the allegedly religious object was neither acted upon nor financed, and registration under s.12AB(1)(b) confirms charitable status; consequently denial of s.80G approval on that sole ground was inconsistent. ITAT construed s.80G(5B) as permitting de minimis expenditure on religious activities (subject to its threshold) and required verification of actual expenditure before refusal. Matter is remitted to the CIT(E) for fresh decision consistent with these principles; appeal allowed for statistical purposes.
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