https://www.taxtmi.com/caselaws?id=469224 Approval under section 80G(5) was rejected on the basis that one trust object was religious in nature, but the authority did not examine the preceding three years' annual accounts or other relevant material required by Rule 11AA(2)(g) to assess the nature of expenditure and any breach of the religious-expenditure limit. The matter therefore required reconsideration on a fuller record, with reasonable opportunity of hearing to the assessee. The rejection order was set aside and the application was restored for fresh adjudication; the appeal was allowed for statistical purposes. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469224 Approval under section 80G(5) was rejected on the basis that one trust object was religious in nature, but the authority did not examine the preceding three years' annual accounts or other relevant material required by Rule 11AA(2)(g) to assess the nature of expenditure and any breach of the religious-expenditure limit. The matter therefore required reconsideration on a fuller record, with reasonable opportunity of hearing to the assessee. The rejection order was set aside and the application was restored for fresh adjudication; the appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469224