https://www.taxtmi.com/caselaws?id=781437 ITAT set aside CIT(Exemptions) order rejecting registration under s.80G(5) and remanded the matter for fresh decision. Tribunal held the rejection based solely on textual religious objects in the trust deed was unsustainable without the CIT(Exemptions) verifying and recording whether religious expenditure exceeded the 5% threshold under s.80G(5B). The CIT(Exemptions) is directed to examine and record a categorical finding on the religious-expenditure limit, provide the assessee an opportunity of hearing, and decide the 80G application afresh. Appeal allowed for statistical purposes. en-us Tue, 28 Oct 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781437 ITAT set aside CIT(Exemptions) order rejecting registration under s.80G(5) and remanded the matter for fresh decision. Tribunal held the rejection based solely on textual religious objects in the trust deed was unsustainable without the CIT(Exemptions) verifying and recording whether religious expenditure exceeded the 5% threshold under s.80G(5B). The CIT(Exemptions) is directed to examine and record a categorical finding on the religious-expenditure limit, provide the assessee an opportunity of hearing, and decide the 80G application afresh. Appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781437