https://www.taxtmi.com/caselaws?id=773265 The HC allowed the appeal and remanded the matter to CIT(E) for fresh consideration. The court held that mere inclusion of religious objects in a trust's constitution does not automatically disqualify it from section 80G registration. The statutory framework permits trusts with incidental religious purposes if expenditure on religious activities remains below 5% of total income as per section 80G(5B). The CIT(E) erred by rejecting the application without conducting adequate inquiry into actual religious expenditure or considering the assessee's submissions, violating natural justice principles. The court directed CIT(E) to verify compliance with the 5% threshold before determining eligibility. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773265 The HC allowed the appeal and remanded the matter to CIT(E) for fresh consideration. The court held that mere inclusion of religious objects in a trust's constitution does not automatically disqualify it from section 80G registration. The statutory framework permits trusts with incidental religious purposes if expenditure on religious activities remains below 5% of total income as per section 80G(5B). The CIT(E) erred by rejecting the application without conducting adequate inquiry into actual religious expenditure or considering the assessee's submissions, violating natural justice principles. The court directed CIT(E) to verify compliance with the 5% threshold before determining eligibility. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773265