https://www.taxtmi.com/caselaws?id=253668 The High Court held that while registration under sec.12A is a prerequisite for recognition under sec.80G of the Income Tax Act, mere registration does not automatically grant recognition. The Court emphasized that the conditions specified under sec.80G must also be met for recognition. The Tribunal's decision to grant sec.80G recognition based solely on sec.12A registration was deemed incorrect. The High Court allowed the appeal, set aside the order, and remitted the matter for reconsideration of sec.80G recognition in line with the law, clarifying the distinct requirements for sec.12A registration and sec.80G recognition. en-us Fri, 11 Jul 2014 00:00:00 +0530 Mon, 01 Dec 2014 06:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253668 The High Court held that while registration under sec.12A is a prerequisite for recognition under sec.80G of the Income Tax Act, mere registration does not automatically grant recognition. The Court emphasized that the conditions specified under sec.80G must also be met for recognition. The Tribunal's decision to grant sec.80G recognition based solely on sec.12A registration was deemed incorrect. The High Court allowed the appeal, set aside the order, and remitted the matter for reconsideration of sec.80G recognition in line with the law, clarifying the distinct requirements for sec.12A registration and sec.80G recognition. Case-Laws Income Tax Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253668