https://www.taxtmi.com/caselaws?id=794911 Charitable registration and tax-exemption approval should be assessed by an institution's actual activities and operative purpose, rather than by selectively reading a single object clause. Where medical, educational, research, and welfare services are provided to the public without restriction based on religion, caste, creed, race, or language, the institution may qualify as religious-cum-charitable rather than solely religious. A clause referring to churchyards, burial grounds, or related works does not by itself establish that the institution's whole or substantially whole purpose is religious. In the absence of factual evidence of religious activities, denial of registration or Section 80G approval on that basis is not supported. en-us Mon, 06 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794911 Charitable registration and tax-exemption approval should be assessed by an institution's actual activities and operative purpose, rather than by selectively reading a single object clause. Where medical, educational, research, and welfare services are provided to the public without restriction based on religion, caste, creed, race, or language, the institution may qualify as religious-cum-charitable rather than solely religious. A clause referring to churchyards, burial grounds, or related works does not by itself establish that the institution's whole or substantially whole purpose is religious. In the absence of factual evidence of religious activities, denial of registration or Section 80G approval on that basis is not supported. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794911