https://www.taxtmi.com/caselaws?id=467030 Whether a trust whose objects include education, social and spiritual activities qualifies for approval under Section 80G(5)(iii) was decided by applying the charitable purpose definition and Explanation 3 excluding purposes that are wholly or substantially religious. The tribunal applied the substantiality test and Section 80G(5B) principle that limited religious expenditure does not convert objects into religious purposes. On the facts the trust ran schools, showed no religious expenditure, and object language was neutral and non-discriminatory; therefore its yoga/meditation and related activities fell within charitable purpose and approval under 80G(5)(iii) was granted. en-us Mon, 21 Jul 2025 00:00:00 +0530 Mon, 02 Mar 2026 18:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467030 Whether a trust whose objects include education, social and spiritual activities qualifies for approval under Section 80G(5)(iii) was decided by applying the charitable purpose definition and Explanation 3 excluding purposes that are wholly or substantially religious. The tribunal applied the substantiality test and Section 80G(5B) principle that limited religious expenditure does not convert objects into religious purposes. On the facts the trust ran schools, showed no religious expenditure, and object language was neutral and non-discriminatory; therefore its yoga/meditation and related activities fell within charitable purpose and approval under 80G(5)(iii) was granted. Case-Laws Income Tax Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467030