https://www.taxtmi.com/caselaws?id=796083 Charitable status under section 12AB depends on a trust's dominant objects and actual activities, not an isolated, dormant temple-maintenance clause. Stray-cattle protection, gaushala operations, and care for abandoned and infirm cows were treated as charitable public-welfare activities, supporting registration. Disseminating Bhagavad Gita teachings on ethical conduct, selfless action, discipline, compassion, duty and social welfare was characterised as promoting universal moral and philosophical values rather than a particular religion. Such programmes supported general public utility and cultural heritage. Section 80G approval could not be denied where religious expenditure was incidental and remained within the statutory ceiling of total income, requiring donor-tax-benefit approval. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796083 Charitable status under section 12AB depends on a trust's dominant objects and actual activities, not an isolated, dormant temple-maintenance clause. Stray-cattle protection, gaushala operations, and care for abandoned and infirm cows were treated as charitable public-welfare activities, supporting registration. Disseminating Bhagavad Gita teachings on ethical conduct, selfless action, discipline, compassion, duty and social welfare was characterised as promoting universal moral and philosophical values rather than a particular religion. Such programmes supported general public utility and cultural heritage. Section 80G approval could not be denied where religious expenditure was incidental and remained within the statutory ceiling of total income, requiring donor-tax-benefit approval. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796083