https://www.taxtmi.com/caselaws?id=759947 Anonymous donations received by a trust were held outside section 115BBC(1) where the trust deed and governing State enactment showed objects of both religious worship and charitable welfare. Section 115BBC(2)(b) applies to trusts established wholly for religious and charitable purposes, and that factual character is decisive. Registration under section 80G does not, by itself, defeat this exception because section 80G concerns deductibility of donations and operates in a different field. The Revenue's challenge failed since the concurrent factual findings that the trust was religious-cum-charitable were not shown to be perverse. en-us Tue, 08 Oct 2024 00:00:00 +0530 Mon, 03 Mar 2025 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759947 Anonymous donations received by a trust were held outside section 115BBC(1) where the trust deed and governing State enactment showed objects of both religious worship and charitable welfare. Section 115BBC(2)(b) applies to trusts established wholly for religious and charitable purposes, and that factual character is decisive. Registration under section 80G does not, by itself, defeat this exception because section 80G concerns deductibility of donations and operates in a different field. The Revenue's challenge failed since the concurrent factual findings that the trust was religious-cum-charitable were not shown to be perverse. Case-Laws Income Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759947