https://www.taxtmi.com/caselaws?id=799133 Section 80G(5B) treats an institution or fund with religious expenditure not exceeding five per cent of its total income during the relevant previous year as eligible for section 80G, notwithstanding religious or religious-cum-charitable objects. Explanation 3 excludes purposes that are wholly or substantially wholly religious from charitable purpose, but does not displace this statutory threshold. Approval cannot be refused solely because of religious objects without verifying actual religious expenditure. Eligibility depends on compliance with the five per cent limit and the remaining statutory conditions. en-us Wed, 19 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799133 Section 80G(5B) treats an institution or fund with religious expenditure not exceeding five per cent of its total income during the relevant previous year as eligible for section 80G, notwithstanding religious or religious-cum-charitable objects. Explanation 3 excludes purposes that are wholly or substantially wholly religious from charitable purpose, but does not displace this statutory threshold. Approval cannot be refused solely because of religious objects without verifying actual religious expenditure. Eligibility depends on compliance with the five per cent limit and the remaining statutory conditions. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799133