https://www.taxtmi.com/caselaws?id=770071 ITAT Surat rejected the assessee-trust's application for approval under section 80G(5) of the Income Tax Act. The trust spent more than 5% of its total income on religious purposes, and CIT(E) classified it as a composite religious-cum-charitable trust. Following the SC precedent in Upper Ganges Sugar Mills Ltd., ITAT held that if any purpose within an institution's charitable objectives is wholly or substantially religious in nature, it falls outside section 80G scope. Since the trust had religious purposes with expenditure exceeding 5% of total income, the application was dismissed. en-us Tue, 29 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770071 ITAT Surat rejected the assessee-trust's application for approval under section 80G(5) of the Income Tax Act. The trust spent more than 5% of its total income on religious purposes, and CIT(E) classified it as a composite religious-cum-charitable trust. Following the SC precedent in Upper Ganges Sugar Mills Ltd., ITAT held that if any purpose within an institution's charitable objectives is wholly or substantially religious in nature, it falls outside section 80G scope. Since the trust had religious purposes with expenditure exceeding 5% of total income, the application was dismissed. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770071