https://www.taxtmi.com/caselaws?id=770071 Approval under section 80G(5) is confined to institutions established for charitable purposes, and religious objects or activities do not fall within the statutory concept of charitable purpose. Explanation 3 to section 80G excludes purposes wholly or substantially of a religious nature, while section 80G(5B) permits religious expenditure only up to 5% of total income in the relevant previous year. A trust described as religious-cum-charitable, with religious objects in its memorandum and admitted religious expenditure of 7.95% of total income, falls outside the scope of approval under section 80G(5). en-us Tue, 29 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770071 Approval under section 80G(5) is confined to institutions established for charitable purposes, and religious objects or activities do not fall within the statutory concept of charitable purpose. Explanation 3 to section 80G excludes purposes wholly or substantially of a religious nature, while section 80G(5B) permits religious expenditure only up to 5% of total income in the relevant previous year. A trust described as religious-cum-charitable, with religious objects in its memorandum and admitted religious expenditure of 7.95% of total income, falls outside the scope of approval under section 80G(5). Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770071