GOLOK EXPRESS CHARITABLE TRUST,HIMACHAL PRADESH vs. DCIT(E)(C-2) CHANDIGARH, CHANDIGARH

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ITA 98/CHANDI/2026Status: DisposedITAT Chandigarh20 July 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred by not examining the financial statements and considering the proviso to Section 80G(5B), which allows for religious expenditure up to 5% of total income. The matter was set aside for de novo consideration.

What were the facts?

The assessee, Golok Express Charitable Trust, sought approval under Section 80G(5)(iv)(B). The CIT(E) rejected the application, concluding the trust was religious in nature based solely on its primary objects.

What were the issues?

Whether the CIT(E) correctly rejected the 80G approval based solely on the trust's objects without considering financial aspects and the proviso to Section 80G(5B) regarding religious expenditure.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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