#Section 12 IT Act

The ITAT Ahmedabad has ruled that the presence of religious elements like prayer halls and rituals such as Pran Pratistha and Havan does not disqualify a trust from tax exemption under Sections 11 and 12, provided its primary activities remain oriented toward public welfare in education, medical relief, and financial aid. This clarifies that charitable intent, not religious form, determines eligibility - a critical precedent for trusts blending spiritual and social service.

ITAT Ahmedabad rules that charitable trusts can claim deductions under Sections 11 and 12 of the Income Tax Act even if Form 10B is filed after the due date, provided it is submitted with the return and the audit is completed. The ruling emphasizes substantive compliance over rigid procedural timelines, offering relief to trusts facing disallowances for minor delays.