https://www.taxtmi.com/caselaws?id=797694 Renewal approval under Section 80G cannot be denied solely because an institution's governing objects include maintaining places of worship. Eligibility requires examination of actual activities and financial records for the relevant preceding years, including the extent of expenditure on religious purposes. Where activities principally advance education, medical facilities, public welfare and inter-community cohesion, and records show no religious expenditure, non-discriminatory maintenance of places of worship of different faiths does not itself establish prohibited religious activity. The predominant object, proportionality of expenditure and, where relevant, the Essential Religious Practices test determine whether activity is genuinely religious. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797694 Renewal approval under Section 80G cannot be denied solely because an institution's governing objects include maintaining places of worship. Eligibility requires examination of actual activities and financial records for the relevant preceding years, including the extent of expenditure on religious purposes. Where activities principally advance education, medical facilities, public welfare and inter-community cohesion, and records show no religious expenditure, non-discriminatory maintenance of places of worship of different faiths does not itself establish prohibited religious activity. The predominant object, proportionality of expenditure and, where relevant, the Essential Religious Practices test determine whether activity is genuinely religious. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797694