https://www.taxtmi.com/caselaws?id=781264 ITAT held that the dominant-purpose test governs classification of activities as charitable or religious; incidental association with a religious activity does not make a predominantly charitable act religious. The tribunal found the Rs.34,500 expenditure on floor mats distributed to pilgrims to be charitable relief, not expenditure of a religious nature under s.80G(5B), and concluded the embargo in that provision did not apply. The CIT(E)'s rejection of the trust's Form 10AB application and cancellation of provisional approval was set aside, and the CIT(E) was directed to grant approval under s.80G(5). en-us Thu, 09 Oct 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781264 ITAT held that the dominant-purpose test governs classification of activities as charitable or religious; incidental association with a religious activity does not make a predominantly charitable act religious. The tribunal found the Rs.34,500 expenditure on floor mats distributed to pilgrims to be charitable relief, not expenditure of a religious nature under s.80G(5B), and concluded the embargo in that provision did not apply. The CIT(E)'s rejection of the trust's Form 10AB application and cancellation of provisional approval was set aside, and the CIT(E) was directed to grant approval under s.80G(5). Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781264