https://www.taxtmi.com/caselaws?id=798961 Approval under section 80G cannot be denied merely because a trust's objects include construction or maintenance of a temple and worship-related activities. Such objects do not alone establish a dominant religious purpose where the trust also undertakes relief work without distinction of caste, creed or religion. Rejection requires material showing religious segregation of beneficiaries, exclusive propagation of a particular belief, or absence of charitable character. Whether expenditure on religious activities exceeds the statutory threshold requires assessment of actual activities and financial records and cannot, without that analysis, justify refusal of approval. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798961 Approval under section 80G cannot be denied merely because a trust's objects include construction or maintenance of a temple and worship-related activities. Such objects do not alone establish a dominant religious purpose where the trust also undertakes relief work without distinction of caste, creed or religion. Rejection requires material showing religious segregation of beneficiaries, exclusive propagation of a particular belief, or absence of charitable character. Whether expenditure on religious activities exceeds the statutory threshold requires assessment of actual activities and financial records and cannot, without that analysis, justify refusal of approval. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798961