Section 12AA Registration Alone Doesn’t Guarantee 80G Approval: SC

CIT Vs Sadhumargi Shantkranti Jain (Supreme Court of India) Summary: The Supreme Court has agreed to re-examine whether registration under Section 12AA of the Income Tax Act automatically qualifies a trust for benefits under Section 80G. The case stems from a High Court ruling that held 12AA registration alone sufficient for granting 80G approval, leading to dismissal of the Commissioner’s appeal. The Additional Solicitor General, Mr. Raghavendra P. Shankar, argued that while the respondent trust holds a 12AA certificate, this does not by itself entitle it to 80G benefits. He contended that ...