https://www.taxtmi.com/caselaws?id=799149 Section 80G(5B) treats an institution or fund whose religious expenditure does not exceed five per cent of total income as eligible for Section 80G. Approval under Section 80G(5) cannot be denied merely because a trust has religious objects where its objects are substantially charitable and serve the general public, without first determining whether religious expenditure exceeds that threshold. The restriction concerning benefits for a particular religious community or caste under Section 13(1)(b) is relevant to exemption under Section 11 rather than registration under Section 12A. The application requires verification of the applicable statutory conditions. en-us Thu, 03 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799149 Section 80G(5B) treats an institution or fund whose religious expenditure does not exceed five per cent of total income as eligible for Section 80G. Approval under Section 80G(5) cannot be denied merely because a trust has religious objects where its objects are substantially charitable and serve the general public, without first determining whether religious expenditure exceeds that threshold. The restriction concerning benefits for a particular religious community or caste under Section 13(1)(b) is relevant to exemption under Section 11 rather than registration under Section 12A. The application requires verification of the applicable statutory conditions. Case-Laws Income Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799149