AdvertisementDr Hadgawar Smarak Society Vs CIT (Exemptions) (ITAT Delhi) Delhi ITAT: Hindu Religious Activities Alone Cannot Deny 12AB/80G Approval; Activities for Public at Large Are Charitable – 5% Religious Expenditure Permitted The Delhi ITAT set aside the CIT(E)’s orders rejecting/curtailing the Society’s registration under section 12AB and approval under section 80G on the ground that its activities were predominantly religious. The CIT(E) had treated the Society as a religious entity and denied section 80G approval, relying upon Upper Ganges Sugar Mills Ltd. v. CIT. The Tribunal noted that...