https://www.taxtmi.com/caselaws?id=471792 Section 80G(5-B) treats an institution or fund incurring expenditure on religious activities not exceeding five per cent of its total income as eligible within the provision's scope. Rejection of Section 80G approval solely because a trust has religious objects is unsustainable without examining and recording whether actual religious expenditure exceeds that statutory threshold. Examination of the approval claim must therefore be confined to the requirements of Section 80G(5-B), including the extent of religious expenditure relative to total income. en-us Mon, 06 Apr 2026 00:00:00 +0530 Thu, 17 Sep 2026 18:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471792 Section 80G(5-B) treats an institution or fund incurring expenditure on religious activities not exceeding five per cent of its total income as eligible within the provision's scope. Rejection of Section 80G approval solely because a trust has religious objects is unsustainable without examining and recording whether actual religious expenditure exceeds that statutory threshold. Examination of the approval claim must therefore be confined to the requirements of Section 80G(5-B), including the extent of religious expenditure relative to total income. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471792