KHAMGAR DRUK DHARMAKARA COLL OF BUDDHIST CULTURAL & WELFARE CHRT TRUST,KANGRA vs. CIT(E), CHANDIGARH

PDF · subscribers
ITA 1805/CHANDI/2025Status: DisposedITAT Chandigarh12 August 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal back to the CIT(Exemption) for re-examination. This decision was made by respectfully following a similar decision by the Tribunal on the contours of religion and guidelines for approving such trusts.

What were the facts?

The assessee's application for approval under Section 80G(5)(ii) was rejected by the CIT(Exemption). The rejection was based on the objects of the trust and Explanation 3 to Section 80G, stating that a charitable purpose cannot be substantially religious.

What were the issues?

Whether a charitable purpose can be considered valid for Section 80G approval if it is substantially religious in nature.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRIMANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

आदेश / O R D E R RAJESH DAMODARLAL SHARMA (Judicial Member) 1. Aggrieved by rejection of an application as filed by the assessee seeking approval u/s 80G(5)(ii) vide impugned order dated 15.10.2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. Upon perusal of and impugned order, it could be seen that the approval has been denied by Ld. CIT(E) by quoting the objects of the assessee-trust and by invoking Explanation 3 to Section 80G. It has

finally been held that charitable purpose does not include a purpose the whole or substantially the whole of which is religious in nature. 3. During hearing, it was an admitted position that the similar issue has been decided by Tribunal in bunch of appeals titled as Shri Sanatan Dharam Venkuth Dharamsewa Samiti in ITA Nos.572/Chd/2026 &ors. common order dated 03.08.2026 defining the contours of religion and laying down certain guidelines for approval of such trusts. Respectfully following the same, we restore this appeal back to Ld. CIT(E) for examination on similar lines. 4. The appeal stand allowed for statistical purpose. Order pronounced on 12th August, 2026

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 12-08-2026

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KENDRIYA SADAN, SECTOR – 9A CHANDIGARH

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →