https://www.taxtmi.com/caselaws?id=793430 Approval under section 80G cannot be refused solely because a trust deed or stated objects refer to religious activity. The controlling question is whether religious expenditure exceeded the five per cent limit in section 80G(5B), because institutions remain eligible if that threshold is not crossed. Here, the rejection rested only on the religious character of the objects and activities, without a categorical finding on compliance with the statutory limit. That omission made the order unsustainable, so the rejection was set aside and the matter remanded for fresh adjudication after verifying the five per cent condition and giving due opportunity. en-us Tue, 26 May 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793430 Approval under section 80G cannot be refused solely because a trust deed or stated objects refer to religious activity. The controlling question is whether religious expenditure exceeded the five per cent limit in section 80G(5B), because institutions remain eligible if that threshold is not crossed. Here, the rejection rested only on the religious character of the objects and activities, without a categorical finding on compliance with the statutory limit. That omission made the order unsustainable, so the rejection was set aside and the matter remanded for fresh adjudication after verifying the five per cent condition and giving due opportunity. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793430