https://www.taxtmi.com/caselaws?id=5615 The SC held that the assessee was not entitled to deduction under section 80G in respect of donations made to Vishwa Mangal Trust. Applying Explanation 3 to section 80G, the Court ruled that the relevant inquiry is whether any one of the trust's purposes is wholly or substantially wholly of a religious nature, not whether the dominant or primary purpose of the trust is charitable. Since clause 2(h) of the trust deed authorized support for prayer halls and places of worship, this constituted a religious purpose within Explanation 3. Consequently, the trust and the donation fell outside section 80G, and the appeals were dismissed. en-us Mon, 04 Aug 1997 00:00:00 +0530 Mon, 02 Mar 2026 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5615 The SC held that the assessee was not entitled to deduction under section 80G in respect of donations made to Vishwa Mangal Trust. Applying Explanation 3 to section 80G, the Court ruled that the relevant inquiry is whether any one of the trust's purposes is wholly or substantially wholly of a religious nature, not whether the dominant or primary purpose of the trust is charitable. Since clause 2(h) of the trust deed authorized support for prayer halls and places of worship, this constituted a religious purpose within Explanation 3. Consequently, the trust and the donation fell outside section 80G, and the appeals were dismissed. Case-Laws Income Tax Mon, 04 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5615