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    <title>1994 (8) TMI 22 - MADRAS High Court</title>
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    <description>The High Court of Madras ruled that an applicant was not entitled to relief under section 80G of the Income-tax Act for donations made to a trust due to the trust&#039;s inclusion of religious purposes alongside charitable ones. The court emphasized the requirement for trusts to be purely charitable with no potential for non-charitable use to qualify for section 80G benefits. The court held that the trust&#039;s mixed charitable and religious objectives made it ineligible for tax relief under section 80G, highlighting the importance of ensuring trusts are exclusively charitable to claim such benefits.</description>
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    <pubDate>Thu, 18 Aug 1994 00:00:00 +0530</pubDate>
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      <title>1994 (8) TMI 22 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=19472</link>
      <description>The High Court of Madras ruled that an applicant was not entitled to relief under section 80G of the Income-tax Act for donations made to a trust due to the trust&#039;s inclusion of religious purposes alongside charitable ones. The court emphasized the requirement for trusts to be purely charitable with no potential for non-charitable use to qualify for section 80G benefits. The court held that the trust&#039;s mixed charitable and religious objectives made it ineligible for tax relief under section 80G, highlighting the importance of ensuring trusts are exclusively charitable to claim such benefits.</description>
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      <pubDate>Thu, 18 Aug 1994 00:00:00 +0530</pubDate>
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