BABA BANDA BAHADUR SEWA SAMITI vs CIT EXEMPTONS
Whether approval under Section 80G(5)(ii) of the Income Tax Act can be denied solely on the basis of religious objects in the memorandum of association without examining actual financials and activities --- Held [No]: The prescribed authority must examine the predominant and actual intention, particularly in renewal cases.
Whether an institution incurring religious expenditure within the limit of 5% of total income as per Section 80G(5B) is eligible for approval --- Held [Yes]: Judicial decisions support that approval cannot be denied within the statutory limit.
Whether activities such as construction and management of temples, gurudwaras, and running hospitals/schools constitute religious activity --- Held [No]: Unless the essential religious practices test (Shirur Mutt) indicates the predominant objective is religious.
Whether an institution incurring religious expenditure within the limit of 5% of total income as per Section 80G(5B) is eligible for approval --- Held [Yes]: Judicial decisions support that approval cannot be denied within the statutory limit.
Whether activities such as construction and management of temples, gurudwaras, and running hospitals/schools constitute religious activity --- Held [No]: Unless the essential religious practices test (Shirur Mutt) indicates the predominant objective is religious.
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