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    <title>1984 (12) TMI 61 - CALCUTTA High Court</title>
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    <description>The High Court ruled against the assessee, finding that donations made to Vishwa Mangal Trust were not eligible for relief under section 80G. The inclusion of a religious purpose in the trust deed, specifically the establishment and maintenance of public places of worship and prayer halls, rendered the trust ineligible for the deduction. The court emphasized that even though the trust had charitable purposes, the presence of a religious objective disqualified it from being considered a charitable trust under section 80G.</description>
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    <pubDate>Thu, 13 Dec 1984 00:00:00 +0530</pubDate>
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      <title>1984 (12) TMI 61 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=27348</link>
      <description>The High Court ruled against the assessee, finding that donations made to Vishwa Mangal Trust were not eligible for relief under section 80G. The inclusion of a religious purpose in the trust deed, specifically the establishment and maintenance of public places of worship and prayer halls, rendered the trust ineligible for the deduction. The court emphasized that even though the trust had charitable purposes, the presence of a religious objective disqualified it from being considered a charitable trust under section 80G.</description>
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      <pubDate>Thu, 13 Dec 1984 00:00:00 +0530</pubDate>
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