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    <title>2025 (7) TMI 1427 - ITAT SURAT</title>
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    <description>ITAT Surat allowed the appeal of the trust against the CIT(E)&#039;s rejection of approval under section 80G(5). The CIT(E) had classified the trust as religious based on a struck-off clause in the trust deed referring to temple construction and religious activities. The ITAT noted the clause was struck off by the Charity Commissioner, and the trust was engaged in charitable activities such as medical relief, education, and donations to Goushala, with no expenses on religious activities exceeding the 5% threshold under section 80G(5B). Consequently, the CIT(E)&#039;s order was set aside, and the trust&#039;s approval under section 80G(5) was granted.</description>
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      <title>2025 (7) TMI 1427 - ITAT SURAT</title>
      <link>https://www.taxtmi.com/caselaws?id=775359</link>
      <description>ITAT Surat allowed the appeal of the trust against the CIT(E)&#039;s rejection of approval under section 80G(5). The CIT(E) had classified the trust as religious based on a struck-off clause in the trust deed referring to temple construction and religious activities. The ITAT noted the clause was struck off by the Charity Commissioner, and the trust was engaged in charitable activities such as medical relief, education, and donations to Goushala, with no expenses on religious activities exceeding the 5% threshold under section 80G(5B). Consequently, the CIT(E)&#039;s order was set aside, and the trust&#039;s approval under section 80G(5) was granted.</description>
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