Existing 12AA Registration Valid Basis for Section 80G Approval: Chhattisgarh HC

CIT (Exemption) Vs Dignity Education Society (Chhattisgarh High Court) Factual Background and Legal Issue The assessee, Dignity Education Society, applied for exemption under Section 80G of the Income-tax Act, 1961 (IT Act), using Form 10G. The Revenue, through the Joint Commissioner of Income Tax and the Assessing Officer, did not recommend the case for 80G approval in a report dated December 4, 2018. Read SC Judgment in this case: Section 80G Approval Cannot Be Denied When Section 12AA Registration Exists: SC The reasons for the non-recommendation were: 1. The assessee Society runs a college...