https://www.taxtmi.com/caselaws?id=775356 The ITAT Rajkot held that the Trust's primary activities, including medical assistance to the poor, animal welfare (Jivdaya), and common kitchen expenses, are not primarily religious in nature. The Trust did not incur expenditure on religious activities during the relevant year. Under section 80G(5B), if religious expenses do not exceed 5% of total income, the Trust qualifies for approval under section 80G(5)(iii). The Tribunal directed the CIT(E) to verify whether the Jivdaya expenses, treated as religious by the CIT(E), fall below this threshold. If so, approval under section 80G(5) must be granted. The matter was remitted to the CIT(E) for determination, and the appeal was allowed for statistical purposes. en-us Mon, 30 Jun 2025 00:00:00 +0530 Wed, 23 Jul 2025 16:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775356 The ITAT Rajkot held that the Trust's primary activities, including medical assistance to the poor, animal welfare (Jivdaya), and common kitchen expenses, are not primarily religious in nature. The Trust did not incur expenditure on religious activities during the relevant year. Under section 80G(5B), if religious expenses do not exceed 5% of total income, the Trust qualifies for approval under section 80G(5)(iii). The Tribunal directed the CIT(E) to verify whether the Jivdaya expenses, treated as religious by the CIT(E), fall below this threshold. If so, approval under section 80G(5) must be granted. The matter was remitted to the CIT(E) for determination, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775356