Tribunal held that registration under S. 80G(5) cannot be denied to the assessee only on the ground that two of its objects are of “religious” nature when there are several other objects; since the CIT(E) did not call for the necessary details with regard to expenditure incurred by the assessee on religious purposes to ascertain whether such expenditure was within the 5 per cent exemption limit provided under S.. 80G(5), matter is restored to the CIT(E) to consider the grant of registration under S. 80G afresh after carrying out necessary verification in accordance with law.
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