{"id":61555,"date":"2026-07-02T09:45:14","date_gmt":"2026-07-02T04:15:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-navsari-modh-vanik-panch-v-cit-e-2025-234-ttj-328-175-taxmann-com-822-surat-trib\/"},"modified":"2026-07-02T09:45:14","modified_gmt":"2026-07-02T04:15:14","slug":"shri-navsari-modh-vanik-panch-v-cit-e-2025-234-ttj-328-175-taxmann-com-822-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-navsari-modh-vanik-panch-v-cit-e-2025-234-ttj-328-175-taxmann-com-822-surat-trib\/","title":{"rendered":"Shri Navsari Modh Vanik Panch v. CIT (E) (2025) 234 TTJ 328\/ 175 taxmann.com 822 (Surat) (Trib)"},"content":{"rendered":"<p>CIT(E)\u00a0 rejected the assessee&#8217;s application for regular approval under S. 80G(5) by holding that it is not purely a charitable trust without recording any finding that there is a violation of. R. 11AA(2)(g). Tribunal restored back to the CIT(E) to examine the accounts of three preceding years; in case there are no expenses exceeding 5 per cent on religious activities, approval under s. 80G(5) is allowable to the assessee if the assessee fulfils all other conditions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G: Donation-Rejection of application was set aside-Matter was remanded to the file of CIT(E) to examine the accounts of three preceding years-In case there are no expenses exceeding 5 per cent on religious activities, approval under s. 80G(5) is allowable to the assessee if the assessee fulfils all other conditions. [S.11AA(2)(g), 12A, 12AB, 80G(5)] <\/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-61555","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g0P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61555","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=61555"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61555\/revisions"}],"predecessor-version":[{"id":61556,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61555\/revisions\/61556"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}