https://www.taxtmi.com/highlights?id=102242 A trust's charitable or religious character depends on its dominant objects and actual activities rather than an isolated, unimplemented deed clause concerning temple maintenance. The notes describe cattle welfare, rehabilitation of abandoned cattle and veterinary care as charitable activities advancing public and animal welfare, supporting registration under section 12AB. They further state that sharing the Bhagavad Gita's ethical teachings does not by itself constitute religious propagation. Section 80G approval may not be denied where religious expenditure is incidental and remains within the five per cent statutory ceiling, supporting approval for the trust. en-us Fri, 31 Jul 2026 12:55:27 +0530 Fri, 31 Jul 2026 12:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102242 A trust's charitable or religious character depends on its dominant objects and actual activities rather than an isolated, unimplemented deed clause concerning temple maintenance. The notes describe cattle welfare, rehabilitation of abandoned cattle and veterinary care as charitable activities advancing public and animal welfare, supporting registration under section 12AB. They further state that sharing the Bhagavad Gita's ethical teachings does not by itself constitute religious propagation. Section 80G approval may not be denied where religious expenditure is incidental and remains within the five per cent statutory ceiling, supporting approval for the trust. Highlights Income Tax Fri, 31 Jul 2026 12:55:27 +0530 https://www.taxtmi.com/highlights?id=102242