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Join date: Apr 23, 2024
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Oct 29, 2025 ∙ 2 min
Rejection of 80G Approval Where Religious Expenditure Exceeds 5%- ITAT Ahmedabad
The ITAT Ahmedabad rejected a charitable trust's application for continuation of approval under section 80G(5)(iii) due to its religious expenditure exceeding the 5% limit. The trust incurred 38.53% of its income on religious activities, failing to provide evidence of charitable expenditure. The ITAT upheld the Commissioner's decision and dismissed the trust's appeal.
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Oct 29, 2025 ∙ 1 min
Deduction under Section 80G Allowed on Donations Made from CSR Funds: ITAT
The ITAT Mumbai case involved Hemani Industries Ltd. claiming deduction under Section 80G on donations from CSR funds. The Tribunal ruled that CSR expenses qualify for deduction under section 80G, and the Principal Commissioner's reasoning was misplaced.
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Sep 19, 2025 ∙ 2 min
Cancellation of Registration under Section 12AB on Sale of Donated Books-Held Invalid: ITAT Hyderabad
The Income Tax Appellate Tribunal (ITAT) clarified that there is no blanket ban on claiming Corporate Social Responsibility (CSR) deductions under Section 80G of the Income-tax Act. In a case involving a government undertaking donating to a CSR fund, the ITAT ruled that the donation could not be deducted as a business expenditure but could be considered for Section 80G deduction. The ITAT also denied a revision in a claim under Section 14A due to lack of proper audit backing.
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Dohit Muranjan
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