Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold

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....Approval under section 80G cannot be denied merely because a trust deed contains religious objects or some religious activity is shown, since section 80G(5B) permits religious expenditure up to five per cent of total income in the relevant previous year. Rejection based only on the religious nature of the objects and activities, without a finding that the statutory limit was exceeded, is unsustainable. The matter was set aside and remanded for a categorical finding on the statutory threshold and a fresh decision after hearing.....