GEETA SATSANG ASHRAM SAMITI,JAIPUR vs. WARD EXEMP UDAIPUR, UDAIPUR

ITA 549/JODH/2026Status: DisposedITAT Jodhpur13 August 2026AY 2023-2412 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's objects, when read as a whole, are not for the benefit of any particular religious community and its activities are wider than just religious dissemination. It also found that the alleged religious expenditure was a clerical error and demonstrably below the statutory limit.

What were the facts?

The assessee, a registered society engaged in charitable activities including providing food and medical camps, applied for approval under section 80G. The CIT(E) rejected the application, citing the assessee as a religious institution with excessive expenditure on religious purposes.

What were the issues?

Whether the assessee is a religious institution ineligible for 80G approval and whether its expenditure on religious purposes exceeded the permissible limit.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order passed by the learned Commissioner of Income Tax (Exemption), whereby the assessee’s application seeking approval under section 80G(5) of the Income- tax Act, 1961 has been rejected. The principal grievance of the assessee is that the learned CIT(E) has erred in treating the assessee as a religious institution and in holding that the expenditure incurred by it towards religious purposes exceeded the permissible limit prescribed under section 80G(5B).

2 Asst. Year: 2023-24

2.

The brief facts are that the assessee is a registered society car

The order continues below.

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