SHRI SANKAT MOCHAN HANUMAN MANDIR,GUNA vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 301/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2026-2715 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E)'s interpretation that only purely charitable institutions are eligible for 80G approval is incorrect. Section 80G(5B) allows for religious expenditure up to 5% of total income. The Tribunal found that the CIT(E) did not properly verify the extent of religious expenditure.

What were the facts?

The assessee applied for renewal of approval under Section 80G of the Income-tax Act. The CIT(E) rejected the application, holding that the assessee's activities were predominantly religious and thus not eligible for 80G approval.

What were the issues?

Whether an institution with predominantly religious activities can be granted 80G approval, and the applicability of the 5% religious expenditure threshold under Section 80G(5B).

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5),Section 80G(5B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Subhash Jain, CA
For Respondent: Smt. Sangeeta Yadav, CIT DR
Hearing: 22.06.2026Pronounced: 19.08.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 24.03.2026 passed by the Ld. CIT (E) rejecting the assessee’s application seeking

ITA 301/Agr/2026

renewal of approval u/s 80G of the Income-tax Act, 1961(hereinafter referred as the “Act”).

2.

Brief facts of the case: The assessee filed an application seeking renewal of approval u/s 80G of the Act. A show cause notice dated 09.03.2026 was issued by the Ld. CIT (E) to the assessee seeking clarification on the following points.

1.

The application and documents submitted by the assessee have been examined. On perusal of the trust deed, activity reports, financial statements and other materials pla

The order continues below.

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