2026 (3) TMI 137

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....E ATUL S. CHANDURKAR For the Appellant(s): Mr. Raghvendra P Shankar, A.S.G., Mr. Arjit Prasad, Sr. Adv., Ms. Vimla Sinha, Adv., Mr. Bhuvan Kapoor, Adv., Ms. Seema Bengani, Adv., For Mr. Sudarshan Lamba, AOR, For Mr. Raj Bahadur Yadav, AOR, For Mrs. Anil Katiyar, AOR   For the Respondent(s): Mr. Gagan Sanghi, Adv., Ms. Farah Hashmi, Adv., Mrs. Ritu Rastogi, Adv., Mr. Rameshwar Prasad Goy....

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....nd Parmhans Sant Ashram (2023) 452 ITR 52 (SC). 4. The High Court has observed that grant of exemption to the respondent vide the order impugned before the High Court cannot be subject matter of dispute, as the respondent had been granted registration under Section 12AA of the Act. Whereas this Court in the aforesaid judgment had opined that the benefit under Section 80G is not automatic on get....

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....ction 80G of the Act is not automatic to registration under Section 12AA of the Act as is laid down by this Court in the case of Sant Girdhar Anand Parmhans Sant Ashram's case (supra). The relevant paragraph No.6 is extracted below: "6. Having heard counsel for the parties and having considered the record, what is evident is that neither the order of refusal of the certificate under secti....