https://www.taxtmi.com/caselaws?id=463314 ITAT held that approval under section 80G(5) must be granted. Rent-free occupation by a trustee did not attract section 13(2) absent evidence of excessive or unreasonable benefit given the trustee's bona fide educational services. The presence of a small temple and incidental religious observances did not render the trust "wholly or substantially" religious where religious activity was incidental to educational objects and expenditures were not shown to be predominant. Sales receipts from CDs/booklets remained below the statutory threshold under section 2(15) and did not negate charitable character. Prior approval and lack of material change reinforced grant of 80G(5) approval. en-us Fri, 23 Aug 2013 00:00:00 +0530 Sat, 23 Aug 2025 11:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463314 ITAT held that approval under section 80G(5) must be granted. Rent-free occupation by a trustee did not attract section 13(2) absent evidence of excessive or unreasonable benefit given the trustee's bona fide educational services. The presence of a small temple and incidental religious observances did not render the trust "wholly or substantially" religious where religious activity was incidental to educational objects and expenditures were not shown to be predominant. Sales receipts from CDs/booklets remained below the statutory threshold under section 2(15) and did not negate charitable character. Prior approval and lack of material change reinforced grant of 80G(5) approval. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463314