https://www.taxtmi.com/caselaws?id=469620 A technical misdescription in Form 10AB cannot, by itself, justify rejection of approval under section 80G where the trust otherwise claims charitable objects and no finding is recorded that it is not genuine or not charitable. The analysis treats section 80G(5B) as protecting eligibility despite limited religious expenditure within the statutory ceiling, so the application must be examined on substance rather than form. On that basis, the rejection was not sustained, the assessee was to be given an opportunity to correct Form 10AB, and the matter was remitted for fresh consideration. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 23 Jun 2026 18:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469620 A technical misdescription in Form 10AB cannot, by itself, justify rejection of approval under section 80G where the trust otherwise claims charitable objects and no finding is recorded that it is not genuine or not charitable. The analysis treats section 80G(5B) as protecting eligibility despite limited religious expenditure within the statutory ceiling, so the application must be examined on substance rather than form. On that basis, the rejection was not sustained, the assessee was to be given an opportunity to correct Form 10AB, and the matter was remitted for fresh consideration. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469620