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    <title>2012 (11) TMI 352 - ITAT NAGPUR</title>
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    <description>The tribunal directed the Commissioner of Income Tax (CIT) to grant approval to the trust under Section 80G(5)(vi) of the Income-tax Act. The denial of approval based on the expenses being primarily for religious purposes was overturned, as the tribunal found that the trust&#039;s activities, including maintaining a temple and conducting charitable activities, were not exclusively religious but also served charitable purposes. The trust&#039;s objectives were deemed to align with charitable rather than religious aims, leading to the successful appeal by the trust.</description>
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      <link>https://www.taxtmi.com/caselaws?id=218337</link>
      <description>The tribunal directed the Commissioner of Income Tax (CIT) to grant approval to the trust under Section 80G(5)(vi) of the Income-tax Act. The denial of approval based on the expenses being primarily for religious purposes was overturned, as the tribunal found that the trust&#039;s activities, including maintaining a temple and conducting charitable activities, were not exclusively religious but also served charitable purposes. The trust&#039;s objectives were deemed to align with charitable rather than religious aims, leading to the successful appeal by the trust.</description>
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