https://www.taxtmi.com/caselaws?id=759568 ITAT Jaipur remanded the matter to CIT(E) for fresh consideration of section 80G approval application. The application was initially rejected on grounds that religious trusts are ineligible under section 80G(5)(iii) and filing was beyond the six-month prescribed period. However, ITAT found that reasonable opportunity of being heard was not granted to the applicant before rejection. The tribunal noted that while section 80G(5)(iii) excludes institutions for particular religious communities and Explanation 3 excludes substantially religious purposes, the applicant deserved opportunity to explain that its charitable objects were not substantially religious in nature. The matter was restored for fresh decision by CIT(E). en-us Mon, 22 Jul 2024 00:00:00 +0530 Thu, 03 Oct 2024 16:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759568 ITAT Jaipur remanded the matter to CIT(E) for fresh consideration of section 80G approval application. The application was initially rejected on grounds that religious trusts are ineligible under section 80G(5)(iii) and filing was beyond the six-month prescribed period. However, ITAT found that reasonable opportunity of being heard was not granted to the applicant before rejection. The tribunal noted that while section 80G(5)(iii) excludes institutions for particular religious communities and Explanation 3 excludes substantially religious purposes, the applicant deserved opportunity to explain that its charitable objects were not substantially religious in nature. The matter was restored for fresh decision by CIT(E). Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759568