Section 80G Approval Cannot Be Denied When Section 12AA Registration Exists: SC

CIT (Exemption) Vs Dignity Education Society (Supreme Court of India) The dispute concerned whether an assessee society, already registered under Section 12AA of the Income-tax Act, was entitled to approval under Section 80G(5). The assessee had applied in Form 10G for approval, and the tax authorities sought documents to verify its objects and activities. A report by the Joint Commissioner and Assessing Officer recommended rejection on the ground that the assessee ran a college, generated surplus from student fees, and was not engaged in any additional activities mentioned in the application....