https://www.taxtmi.com/caselaws?id=59760 A donation to a trust remained eligible for deduction under section 80G because the trust deed, read as a whole, showed clause 2(h) as a separate object and not merely ancillary. Although that clause referred to public places of worship and prayer halls, it did not confine use to any religion, caste, creed, sect, or community, so it was treated as a secular facility open to all. Explanation 3 to section 80G, which excludes only purposes wholly or substantially of a religious nature, was therefore inapplicable, and the section 80G(5)(ii) condition was satisfied. en-us Fri, 22 Jan 1982 00:00:00 +0530 Sat, 01 Jan 2011 10:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59760 A donation to a trust remained eligible for deduction under section 80G because the trust deed, read as a whole, showed clause 2(h) as a separate object and not merely ancillary. Although that clause referred to public places of worship and prayer halls, it did not confine use to any religion, caste, creed, sect, or community, so it was treated as a secular facility open to all. Explanation 3 to section 80G, which excludes only purposes wholly or substantially of a religious nature, was therefore inapplicable, and the section 80G(5)(ii) condition was satisfied. Case-Laws Income Tax Fri, 22 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59760