Assessee-trust\u00a0filed an application for registration under section 80G. Commissioner (E) rejected same on ground that some objects of assessee-trust\u00a0were religious in nature, hence, assessee-trust\u00a0was not established only for\u00a0charitable\u00a0purposes. On appeal the Tribunal held that\u00a0 since assessee-trust\u00a0had not incurred any expenditure which was of religious nature, mere use of words ‘religious’ or ‘religion’ in few objects of\u00a0trust\u00a0deed would not mean that\u00a0trust\u00a0was not for\u00a0charitable\u00a0purpose but was for religious purpose. Matter was remanded back to Commissioner (E) to carry out verification as to whether 5 per cent of total income of assessee-trust\u00a0was spent for religious purpose and thereafter to consider grant of registration in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G : Donation-Some objects were religious in nature-Not incurred any expenditure which was of religious nature-Mere use of words ‘religious’ or ‘religion’ in few objects of trust deed would not mean that trust was not for charitable purpose but was for religious purpose. [S.80G (5), Form No 10AB]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56244","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eDa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56244"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56244\/revisions"}],"predecessor-version":[{"id":56245,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56244\/revisions\/56245"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}