Assessee-trust made an application for approval under section 80G(5)(iii), claiming that it was a non-religious, welfare-oriented organisation. CIT(E) rejected said application and also cancelled provisional registration on ground that the trust was a religious trust, and it had integrated religious instances over and above 5 per cent of total income in violation of section 80G(5)(iii). On appeal the Tribunal held that as per requirement of section 80G(5)(iii), only 5% religious expenditure is allowable but in assessee’s case, said religious expenditure was almost 38.53% and assessee had accepted that trust was promoting certain religious activities without giving any supporting evidences to substantiate activities such as education expenditure, health expenditure, as mentioned in clause of trust deed and trust had also not given any details related to expenditure incurred on actual charitable purposes. Further, assessee had not given any details about educational, health or environmental institutions which were run by the trust for charitable purposes and which were beneficial to society at large without any distinction of religion, caste, creed or gender. Accordingly, the order of the CIT(E) rejection of the application was affirmed.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G : Donation-Welfare trust-38.53% of income was spent on religious activities, exceeding the 5% limit, and it failed to provide evidence of charitable activities like education or health-Rejection of application by CIT(E) was justified.[S.80G(5)(iii)]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61191","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fUX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61191","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=61191"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61191\/revisions"}],"predecessor-version":[{"id":61192,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61191\/revisions\/61192"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}