https://www.taxtmi.com/caselaws?id=10218 The court dismissed the petition challenging the Commissioner's decision on a trust's eligibility for a special deduction under section 80G(5) of the Income-tax Act, 1961. The court emphasized that even if a trust has multiple charitable objects, if any object is substantially religious, it falls outside section 80G. The insertion of sub-section (5B) in section 80G, allowing some religious expenditure for deduction, did not apply retrospectively, impacting the petitioner's claim. The judgment highlighted the need for individual object analysis for deduction eligibility and the impact of legislative amendments on trust deductions. en-us Mon, 06 Oct 2003 00:00:00 +0530 Fri, 10 Jul 2009 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10218 The court dismissed the petition challenging the Commissioner's decision on a trust's eligibility for a special deduction under section 80G(5) of the Income-tax Act, 1961. The court emphasized that even if a trust has multiple charitable objects, if any object is substantially religious, it falls outside section 80G. The insertion of sub-section (5B) in section 80G, allowing some religious expenditure for deduction, did not apply retrospectively, impacting the petitioner's claim. The judgment highlighted the need for individual object analysis for deduction eligibility and the impact of legislative amendments on trust deductions. Case-Laws Income Tax Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10218