https://www.taxtmi.com/caselaws?id=798475 Section 80G(5)(i) permits an institution to establish that its income is not includible in total income through alternative routes: exemption under sections 11 and 12, or coverage under section 10(23C). Registration under section 12AB relates to the sections 11 and 12 route and is not a universal precondition for 80G approval. Where an educational institution claims that its income is covered by section 10(23C)(iiiad), eligibility must be verified under that provision rather than rejected solely for lack of 12AB registration. Approval under section 80G(5) should follow where such coverage is established. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798475 Section 80G(5)(i) permits an institution to establish that its income is not includible in total income through alternative routes: exemption under sections 11 and 12, or coverage under section 10(23C). Registration under section 12AB relates to the sections 11 and 12 route and is not a universal precondition for 80G approval. Where an educational institution claims that its income is covered by section 10(23C)(iiiad), eligibility must be verified under that provision rather than rejected solely for lack of 12AB registration. Approval under section 80G(5) should follow where such coverage is established. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798475