https://www.taxtmi.com/caselaws?id=771022 ITAT Cochin-AT allowed the assessee trust's appeal against CIT's rejection of section 80G(5)(vi) approval. The tribunal held that the trust was not religious in nature as the temple remained open to all persons regardless of caste, creed, sex, or color. The annadanam (free food distribution) activity was deemed charitable rather than religious, following precedents from Nagpur and Pune benches. CIT failed to provide specific instances supporting allegations of religious restrictions. The tribunal set aside CIT's order and granted section 80G approval to the trust. en-us Mon, 02 Dec 2024 00:00:00 +0530 Thu, 26 Jun 2025 11:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771022 ITAT Cochin-AT allowed the assessee trust's appeal against CIT's rejection of section 80G(5)(vi) approval. The tribunal held that the trust was not religious in nature as the temple remained open to all persons regardless of caste, creed, sex, or color. The annadanam (free food distribution) activity was deemed charitable rather than religious, following precedents from Nagpur and Pune benches. CIT failed to provide specific instances supporting allegations of religious restrictions. The tribunal set aside CIT's order and granted section 80G approval to the trust. Case-Laws Income Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771022