https://www.taxtmi.com/caselaws?id=411185 Approval under section 80G is discussed in the context of an managing Sikh gurdwaras while also carrying on educational, medical, welfare and relief activities for the public. The analysis turns on whether the institution is in substance confined to a particular religious community; it explains that corporate supervision of gurdwaras and related religious functions does not by itself displace charitable character. It also notes that section 80G(5B) protects approval where religious expenditure remains within the prescribed tolerance limit, here stated to be below 5%. en-us Mon, 16 Aug 2021 00:00:00 +0530 Thu, 19 Aug 2021 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411185 Approval under section 80G is discussed in the context of an managing Sikh gurdwaras while also carrying on educational, medical, welfare and relief activities for the public. The analysis turns on whether the institution is in substance confined to a particular religious community; it explains that corporate supervision of gurdwaras and related religious functions does not by itself displace charitable character. It also notes that section 80G(5B) protects approval where religious expenditure remains within the prescribed tolerance limit, here stated to be below 5%. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411185