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Income Tax - Highlights / Catch Notes

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Approval u/s 80G - donations - worship of Godess Kali Mata and ...

Case Laws     Income Tax

April 17, 2018

Approval u/s 80G - donations - worship of Godess Kali Mata and expenditure incurred towards the same is definitely incurred for a particular religious purpose. The arguments of the assessee, that any person of any religion can perform the Puja to Goddess Kali and hence the expenditure in question is not restricted to a particular religion is not correct. The expenditure is of religious nature. - AT

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