https://www.taxtmi.com/caselaws?id=798006 Eligibility for approval under section 80G depends on an institution's dominant objects, beneficiary class and actual activities, not merely on disseminating spiritual or philosophical teachings. Objects promoting indigent relief, medical relief, public libraries, public welfare and moral advancement, available without distinction of class, caste or community, do not establish advancement of a particular religion. Religious expenditure is permissible up to 5% of total income; a clerical Form 10AB entry matching total audited expenditure should not be treated as religious expenditure where the actual Mandir Pooja expenditure remains within that ceiling. Donations therefore qualified for recognition under section 80G. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798006 Eligibility for approval under section 80G depends on an institution's dominant objects, beneficiary class and actual activities, not merely on disseminating spiritual or philosophical teachings. Objects promoting indigent relief, medical relief, public libraries, public welfare and moral advancement, available without distinction of class, caste or community, do not establish advancement of a particular religion. Religious expenditure is permissible up to 5% of total income; a clerical Form 10AB entry matching total audited expenditure should not be treated as religious expenditure where the actual Mandir Pooja expenditure remains within that ceiling. Donations therefore qualified for recognition under section 80G. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798006