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Messages - virenm

Discussion / Re: religious activity - section 80G
April 16, 2012, 02:36:19 PM
Advancement of religion can be a charitable purpose - In some cases, even a religious activity by a particular sect would be a charitable activity; for some, supply of fodder to animals and catter is a religious object, while to others it may be a charitable purpose. According to the Hindu religious system, donations on some occasions would be considered to be a religious activity. Similarly, Khairat under the Mohammedan law would be considered to be a religious activity. The said activities may be for a charitable purpose to some. Hence, in many cases, both the purposes may be overlapping. The purposes may have both the elements, charity and religious. A trust can be either for religious purposes or for charitable purposes or it can be for both charitable and religious purposes. Hence, the words 'trust for charitable purpose' would include even a trust for advancement of religion - CIT v. Barkate Saifiyah Society [1995] 213 ITR 492 (Guj.).

Please see the link below:-


Also there is a judgment of a court/ITAT from South India which says that Religious activity to be included as "advancement of anyother objects of public utility" and qualify for registration. In case I lay my hand on this judgment I sahll forward u all.

Also there is a classic case of Tirupati Devasthan wherein the said resligious trust was given 80G benefit for the charitable activities run by it. If interstes will send the link of the said judgment.