Tag: Religious and charitable

The distinction between religious and charitable purposes is determined by institution’s primary or dominant object and not merely by presence of religious practices or symbolism – ITAT In a recent judgment, ITAT has held that in the context of the Income-tax Act, the distinction between religious and charitable …

If Society has both charitable and religious objects, registration u/s 12AA can not be denied by invoking provisions of section 13(1)(b) – High Court  In a recent judgment, Hon’ble Chhattisgarh High Court upheld the order of the ITAT that when the Society has both charitable as well as …

Religious and charitable society/trust can not be denied exemption u/s 11 if not exclusively meant for one particular religious community- High Court   ABCAUS Case Law Citation: ABCAUS 2065 (2017) (09) HC The Substantial Question of Law urged/framed for determination: The Revenue urged the following question: Whether it …