Appellate Courts Can Rely on Unexhibited Public Documents Produced by Plaintiff: Gujarat High Court Dismisses Second Appeal Under Section 100 CPC
07 Mar 2026
Punjab & Haryana HC Denies Anticipatory Bail in Murder via Humiliation Case: Sections 103(1) & 3(5) BNS
07 Mar 2026
Security Deposit Forfeiture Without Show-Cause Notice Violates Natural Justice: Himachal Pradesh High Court
07 Mar 2026
S.202 CrPC Inquiry Not Mandatory for Public Servant Complaints If Accused Outside Jurisdiction: Supreme Court
09 Mar 2026
Professor MP Singh: Shaper of Constitutional Discourse
09 Mar 2026
Right to Promotion is Legitimate Expectation; Marriage-Based Transfer Can't Defeat It: Himachal Pradesh High Court
12 Mar 2026
Past Licenses and Undertaking Prove Knowledge of Copyright License Need, Warrant Ad-Interim Injunction: Bombay HC
13 Mar 2026
Non-Compliance on Counter Affidavits Draws Exemplary Costs Warning: Supreme Court in Gauri Maulekhi PIL
13 Mar 2026
SLPs Challenging PoP Idol Immersion Orders Disposed as Infructuous; Liberty to Assist Bombay HC: Supreme Court
13 Mar 2026
Back
Next 
INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
SHRI SANJAY GARG, J, SHRI NARENDRA PRASAD SINHA, ACJ
Dharamdas Charitable Trust Ahmedabad – Appellant
Versus
CIT(Exemption) – Respondent
Headnote: Read headnote
(आदेश)/ORDER
Per Sanjay Garg, Judicial Member:
The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “CIT(E)”), Ahmedabad dated 22.11.2024, against the rejection of the assessee’s application seeking approval under Section 80G of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).
2. The assessee is a charitable organisation registered u/s.12A of the Act. It applied for approval u/s.80G(5) of the Act. However, the same was rejected by the Ld. CIT(E) on the ground that one of the objects of the assessee trust was religious in nature. He referring to the relevant provisions of Section 80G (5) of the Act observed that though it was not the case of incurring of expenditure more than 5% of its total expenditure for religious purposes to attract the provision of sub-section (5B) to of the Act, however, as per the relevant provision, if any of the object o
Approval under Section 80G cannot be denied based solely on alleged religious objectives when primarily charitable in nature.
The CIT(E) must conduct a thorough analysis of the trust's activities and supporting documentation to determine eligibility for approval under section 80G, rather than relying solely on a literal rea....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
Listen Article