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INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
ABY T VARKEY, Judicial Member, S. R. RAGHUNATHA, Accountant Member
Anjuman-E-Himayath-E-Islam – Appellant
Versus
Commissioner of Income Tax, Exemption – Respondent
| Table of Content |
|---|
| 1. assessee society denied 80g approval due to religious objects. (Para 2 , 3 , 4) |
| 2. dominant charitable objects; religious spend below 5% threshold. (Para 5 , 6) |
| 3. issue: religious elements bar 80g approval? (Para 7 , 8) |
| 4. incidental religious expenditure permitted under s.80g(5b). (Para 9 , 10 , 11) |
| 5. appeal allowed; direct 80g approval. (Para 12 , 13) |
आदेश/ORDER
PER S.R.RAGHUNATHA, AM:
The present appeal is filed by the assessee against the order dated 26.11.2025 passed by the learned Commissioner of Income Tax (Exemptions), Chennai (hereinafter referred to as “ld.CIT(E)”), rejecting the approval sought u/s.80G(5) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).
2. The brief facts emanating from the records are that the assessee is a society/institution established in the year 1894-95 and has, for more than a century, been engaged in educational, social and welfare activities. It runs educational institutions and allied charitable initiatives. It is not in dispute that the assessee has been granted registration u/s.12AB(1)(b) of the Act as a religious-cum-charitable institution for the period relevant to Assessment Years (A.Y.) 2027-28 to 2031-32.
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