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    <title>2026 (9) TMI 497 - ITAT DELHI</title>
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    <description>Section 80G approval cannot be denied merely because a trust registered under section 12AB incurs limited expenditure on spiritual knowledge and satsang activities. Such expenditure, being less than 5% of donations and accompanied by substantially greater spending on food, clothing, community meals, medicines and administration, did not establish a disqualifying religious purpose. Spiritual meetings conducted for the community at large, without benefiting trustees or a particular community, remained consistent with charitable objects already considered for section 12AB registration. The trust therefore satisfied the conditions for section 80G approval.</description>
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      <link>https://www.taxtmi.com/caselaws?id=798471</link>
      <description>Section 80G approval cannot be denied merely because a trust registered under section 12AB incurs limited expenditure on spiritual knowledge and satsang activities. Such expenditure, being less than 5% of donations and accompanied by substantially greater spending on food, clothing, community meals, medicines and administration, did not establish a disqualifying religious purpose. Spiritual meetings conducted for the community at large, without benefiting trustees or a particular community, remained consistent with charitable objects already considered for section 12AB registration. The trust therefore satisfied the conditions for section 80G approval.</description>
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