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    <title>2023 (4) TMI 135 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the appeal of the Assessee in a case concerning the rejection of their application under Section 80G(5)(vi) of the Income Tax Act, 1961. The Assessee&#039;s expenditures on religious activities exceeded the permissible limit of 5% of total income, as detailed for financial years 2015-16, 2016-17, and 2017-18. Despite claiming charitable activities, the Assessee failed to provide evidence and was deemed to primarily engage in religious activities, leading to the rejection of their application for tax benefits under Section 80G. The Tribunal&#039;s decision was based on legal precedents and the nature of the Assessee&#039;s expenditures, ultimately upholding the denial of approval.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436109</link>
      <description>The Tribunal dismissed the appeal of the Assessee in a case concerning the rejection of their application under Section 80G(5)(vi) of the Income Tax Act, 1961. The Assessee&#039;s expenditures on religious activities exceeded the permissible limit of 5% of total income, as detailed for financial years 2015-16, 2016-17, and 2017-18. Despite claiming charitable activities, the Assessee failed to provide evidence and was deemed to primarily engage in religious activities, leading to the rejection of their application for tax benefits under Section 80G. The Tribunal&#039;s decision was based on legal precedents and the nature of the Assessee&#039;s expenditures, ultimately upholding the denial of approval.</description>
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