Worship of Hindu Gods is not “religious activity for the purpose of section 80G

0 comments Thursday, November 8, 2012

  Nagpur ITAT has held in Shiv Mandir Devsttan Panch Committee Sanstan vs. CIT that “Hinduism” is not a religion & worship of Hindu Gods is not “religious purpose” while deciding the application for granting of certificate u/s 80G of Income Tax Act.


It is notable that certificate u/s 80G is granted to those organizations only who are established for charitable purposes and Explanation 3 to section 80G provides that charitable purpose doesnot include a purpose which is of religious nature


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