https://www.taxtmi.com/caselaws?id=15446 Donations made during Ramzan were not treated as gifts for a religious purpose merely because of the timing or the donor's pious motive. The determining factor was the purpose for which the recipient was expected to apply the gift: only gifts required or expected to be used for religious objects, rituals, observances, or upkeep of a place of worship fall within the religious exclusion. On the facts, the donations were made to relieve hardship and there was no material showing any obligation to use them for religious ends. The gifts were therefore eligible for exemption from gift-tax. en-us Thu, 22 Oct 1998 00:00:00 +0530 Thu, 06 Aug 2009 16:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15446 Donations made during Ramzan were not treated as gifts for a religious purpose merely because of the timing or the donor's pious motive. The determining factor was the purpose for which the recipient was expected to apply the gift: only gifts required or expected to be used for religious objects, rituals, observances, or upkeep of a place of worship fall within the religious exclusion. On the facts, the donations were made to relieve hardship and there was no material showing any obligation to use them for religious ends. The gifts were therefore eligible for exemption from gift-tax. Case-Laws Income Tax Thu, 22 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15446