Held that the assessee trust registered under section 12AA, had spent more than 5 per cent for religious purposes from its total income, there was clear violation of section 80G(5B) and thus Commissioner was correct in denying exemption under section 80G of the Act.
Kalaram Sansthan v. CIT (E) (2023) 201 ITD 749(Pune)(Trib)
S. 80G: Donation-Spent more than 5 percent for religious purposes-Violation of section 80G(5B)-Commissioner is justified in denying the exemption .[S. 12AA, 80G(5B)]