https://www.taxtmi.com/caselaws?id=789105 ITAT Ahmedabad held that approval under Section 80G cannot be denied merely because a trust has religious objects or is treated as a composite trust. The ative statutory inquiry is whether expenditure on religious activities exceeds the 5% limit prescribed under Section 80G(5B). As no specific finding was recorded on that threshold, the rejection lacked the necessary statutory basis. The matter was therefore remanded for limited reconsideration to determine whether the trust's religious expenditure crossed the permissible limit before deciding eligibility for approval under Section 80G(5). en-us Fri, 20 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789105 ITAT Ahmedabad held that approval under Section 80G cannot be denied merely because a trust has religious objects or is treated as a composite trust. The ative statutory inquiry is whether expenditure on religious activities exceeds the 5% limit prescribed under Section 80G(5B). As no specific finding was recorded on that threshold, the rejection lacked the necessary statutory basis. The matter was therefore remanded for limited reconsideration to determine whether the trust's religious expenditure crossed the permissible limit before deciding eligibility for approval under Section 80G(5). Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789105