https://www.taxtmi.com/caselaws?id=787382 Registration under Section 12AA does not automatically entitle an entity to donor-deduction benefits under Section 80G; entitlement under 80G depends on independent satisfaction of the statutory conditions in that provision, assessed with reference to receipts and expenditures relevant to the assessment year. The established principle that 12AA registration and 80G eligibility are distinct is applied, permitting review or denial of 80G benefits where non-compliance with Section 80G conditions is shown. The Court disposed of the appeal in favour of the assessee while reaffirming that 80G entitlement must be established year wise on statutory criteria. en-us Thu, 19 Feb 2026 00:00:00 +0530 Mon, 11 May 2026 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787382 Registration under Section 12AA does not automatically entitle an entity to donor-deduction benefits under Section 80G; entitlement under 80G depends on independent satisfaction of the statutory conditions in that provision, assessed with reference to receipts and expenditures relevant to the assessment year. The established principle that 12AA registration and 80G eligibility are distinct is applied, permitting review or denial of 80G benefits where non-compliance with Section 80G conditions is shown. The Court disposed of the appeal in favour of the assessee while reaffirming that 80G entitlement must be established year wise on statutory criteria. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787382