https://www.taxtmi.com/highlights?id=97401 Trust objects predominantly included relief of the poor, education, medical relief, yoga, preservation and advancement of public utility while one clause authorised running mandir, dharamshala and associated religious activities; the deed conferred benefits to all without discrimination and expenditures evidenced activities beyond worship. Explanation 3 excludes charitable purpose only where whole or substantially whole objects are religious; that condition was not met. On these grounds the Tribunal held the religious clause was not overriding, distinguished contrary precedent on facts, set aside the denial of registration and directed grant of registration under section 80G for the year in issue. en-us Thu, 05 Mar 2026 08:41:17 +0530 Thu, 05 Mar 2026 08:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97401 Trust objects predominantly included relief of the poor, education, medical relief, yoga, preservation and advancement of public utility while one clause authorised running mandir, dharamshala and associated religious activities; the deed conferred benefits to all without discrimination and expenditures evidenced activities beyond worship. Explanation 3 excludes charitable purpose only where whole or substantially whole objects are religious; that condition was not met. On these grounds the Tribunal held the religious clause was not overriding, distinguished contrary precedent on facts, set aside the denial of registration and directed grant of registration under section 80G for the year in issue. Highlights Income Tax Thu, 05 Mar 2026 08:41:17 +0530 https://www.taxtmi.com/highlights?id=97401