https://www.taxtmi.com/caselaws?id=784550 Approval under s.80G(5) was denied on the ground that the applicant was a composite trust and thus hit by s.80G(5)(ii). The ITAT held that a trust may validly be of composite character (charitable and religious) and is disqualified only if application of income to religious purposes exceeds the statutory threshold under s.80G(5B); mere presence of some religious objects is insufficient. As the revenue did not controvert the factual assertion that no expenditure was incurred on religious activities, the trust was not a "religious trust" within Explanation (3) to s.80G(5)(ii) read with s.80G(5B). The denial order was set aside and approval under s.80G(5) was directed to be granted, allowing the appeal. en-us Mon, 05 Jan 2026 00:00:00 +0530 Wed, 07 Jan 2026 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784550 Approval under s.80G(5) was denied on the ground that the applicant was a composite trust and thus hit by s.80G(5)(ii). The ITAT held that a trust may validly be of composite character (charitable and religious) and is disqualified only if application of income to religious purposes exceeds the statutory threshold under s.80G(5B); mere presence of some religious objects is insufficient. As the revenue did not controvert the factual assertion that no expenditure was incurred on religious activities, the trust was not a "religious trust" within Explanation (3) to s.80G(5)(ii) read with s.80G(5B). The denial order was set aside and approval under s.80G(5) was directed to be granted, allowing the appeal. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784550