https://www.taxtmi.com/caselaws?id=787422 Whether a trust is excluded from tax-deduction registration under the religious-character exclusion turns on whether its objects are wholly or substantially religious; the tribunal applied the predominant-purpose test and distinguished charitable objects (relief of the poor, education, medical relief, preservation, public utility, yoga) from religious activities. Because the deed contains a non-discrimination clause and financial records show predominant welfare and charitable expenditure, the religious-objects clause did not render the trust wholly or substantially religious, and registration for deduction was directed to be granted. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787422 Whether a trust is excluded from tax-deduction registration under the religious-character exclusion turns on whether its objects are wholly or substantially religious; the tribunal applied the predominant-purpose test and distinguished charitable objects (relief of the poor, education, medical relief, preservation, public utility, yoga) from religious activities. Because the deed contains a non-discrimination clause and financial records show predominant welfare and charitable expenditure, the religious-objects clause did not render the trust wholly or substantially religious, and registration for deduction was directed to be granted. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787422