https://www.taxtmi.com/caselaws?id=31848 The court directed the Commissioner to review the renewal application of the trust independently of the earlier refusal, considering the provisions of sub-section (5B) of Section 80G. The court found merit in the petitioner's argument that the mere inclusion of temple construction in the trust deed should not be the sole basis for rejection, emphasizing the ratio between total income and expenditure on religious activities each year. No costs were awarded in this case. en-us Thu, 06 Dec 2007 00:00:00 +0530 Tue, 23 Jun 2026 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31848 The court directed the Commissioner to review the renewal application of the trust independently of the earlier refusal, considering the provisions of sub-section (5B) of Section 80G. The court found merit in the petitioner's argument that the mere inclusion of temple construction in the trust deed should not be the sole basis for rejection, emphasizing the ratio between total income and expenditure on religious activities each year. No costs were awarded in this case. Case-Laws Income Tax Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31848