https://www.taxtmi.com/caselaws?id=754738 ITAT Raipur allowed the appeal of a society challenging refusal of approval under Section 80G(5). The CIT(E) had cancelled provisional approval claiming the society's objects were religious and expenses exceeded 5% of total income violating Section 80G(5B). The tribunal found the society had legitimate charitable objects including education, research, orphan support, and human welfare. Despite some religious activities, the CIT(E) failed to specify which expenses were religious or how they exceeded the 5% limit. The society held valid 12AA registration and its expenditure was not religious in nature per financial statements. The tribunal set aside the CIT(E) order and directed approval be granted. en-us Mon, 22 Jan 2024 00:00:00 +0530 Thu, 27 Jun 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754738 ITAT Raipur allowed the appeal of a society challenging refusal of approval under Section 80G(5). The CIT(E) had cancelled provisional approval claiming the society's objects were religious and expenses exceeded 5% of total income violating Section 80G(5B). The tribunal found the society had legitimate charitable objects including education, research, orphan support, and human welfare. Despite some religious activities, the CIT(E) failed to specify which expenses were religious or how they exceeded the 5% limit. The society held valid 12AA registration and its expenditure was not religious in nature per financial statements. The tribunal set aside the CIT(E) order and directed approval be granted. Case-Laws Income Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754738