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    <title>2026 (6) TMI 832 - GUJARAT HIGH COURT</title>
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    <description>Approval under Section 80G was treated as available where the institution&#039;s religious expenditure remained below the statutory tolerance limit. The Tribunal relied on undisputed figures and held that application of income for religious purposes within that limit did not justify refusal of approval on the ground that some objects were religious in nature. On that basis, the approval was upheld and the Revenue&#039;s challenge failed.</description>
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      <description>Approval under Section 80G was treated as available where the institution&#039;s religious expenditure remained below the statutory tolerance limit. The Tribunal relied on undisputed figures and held that application of income for religious purposes within that limit did not justify refusal of approval on the ground that some objects were religious in nature. On that basis, the approval was upheld and the Revenue&#039;s challenge failed.</description>
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