https://www.taxtmi.com/caselaws?id=462487 The Income Tax Appellate Tribunal dismissed the assessee trust's appeal for registration under section 80G(5) of the Income Tax Act. The trust deed explicitly contained religious objects including maintaining temples and celebrating religious festivals, alongside charitable purposes. The Tribunal held that section 80G(5)(iii) prohibits registration of trusts having objects for benefit of any religion, and this fundamental requirement cannot be overcome by section 80G(5B), which merely permits limited religious expenditure up to 5% for trusts established solely for charitable purposes. The trust's application describing activities as "Religious cum Charitable" confirmed the disqualification based on deed objects rather than actual expenditure patterns. en-us Fri, 17 May 2024 00:00:00 +0530 Wed, 25 Jun 2025 19:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462487 The Income Tax Appellate Tribunal dismissed the assessee trust's appeal for registration under section 80G(5) of the Income Tax Act. The trust deed explicitly contained religious objects including maintaining temples and celebrating religious festivals, alongside charitable purposes. The Tribunal held that section 80G(5)(iii) prohibits registration of trusts having objects for benefit of any religion, and this fundamental requirement cannot be overcome by section 80G(5B), which merely permits limited religious expenditure up to 5% for trusts established solely for charitable purposes. The trust's application describing activities as "Religious cum Charitable" confirmed the disqualification based on deed objects rather than actual expenditure patterns. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462487