https://www.taxtmi.com/caselaws?id=438861 The Tribunal upheld the denial of exemption under section 80G due to the assessee trust's excessive religious expenses, which violated the prescribed limit of 5% of total income. The trust's attempt to segregate certain expenses was rejected, emphasizing that all religious-related costs are considered together. Registration under section 12AA does not automatically entitle exemption under section 80G, as they serve distinct purposes with specific compliance requirements. The Tribunal dismissed the appeal, citing the need for adherence to section 80G(5B) despite registration under section 12AA. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 09 Jun 2023 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438861 The Tribunal upheld the denial of exemption under section 80G due to the assessee trust's excessive religious expenses, which violated the prescribed limit of 5% of total income. The trust's attempt to segregate certain expenses was rejected, emphasizing that all religious-related costs are considered together. Registration under section 12AA does not automatically entitle exemption under section 80G, as they serve distinct purposes with specific compliance requirements. The Tribunal dismissed the appeal, citing the need for adherence to section 80G(5B) despite registration under section 12AA. Case-Laws Income Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438861