https://www.taxtmi.com/caselaws?id=770700 ITAT Surat remanded the matter to CIT(E) for fresh consideration of Form 10AB application under Section 80G(5)(iii) after rejection and cancellation of provisional registration. The trust's registration was denied due to incomplete details regarding religious expenditure. ITAT held that mere use of words "religious" in trust deed objects doesn't disqualify charitable purpose. Matter restored to CIT(E) to verify if 5% of total income was spent on religious activities and reconsider registration accordingly, with adequate hearing opportunity for appellant. en-us Tue, 13 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770700 ITAT Surat remanded the matter to CIT(E) for fresh consideration of Form 10AB application under Section 80G(5)(iii) after rejection and cancellation of provisional registration. The trust's registration was denied due to incomplete details regarding religious expenditure. ITAT held that mere use of words "religious" in trust deed objects doesn't disqualify charitable purpose. Matter restored to CIT(E) to verify if 5% of total income was spent on religious activities and reconsider registration accordingly, with adequate hearing opportunity for appellant. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770700