Denial of S.80G Due to Religious Nature of Objects: ITAT Remits With One More Opportunity Citing...

The ITAT (Income Tax Appellate Tribunal) has remitted a case denying Section 80G exemption to a temple, citing "only two notices and natural justice." Section 80G allows for deductions for donations to certain charitable institutions. The tribunal noted that the exemption was denied after providing insufficient opportunities for the temple to substantiate its claims or clarify that its objects were not exclusively religious. In the interest of natural justice, the matter was sent back to the lower authority for re-adjudication after providing another fair chance.