The respondent-society held registration under Section 12AA of the Income-tax Act. The dispute concerned the grant of exemption under Section 80G to the respondent. The Tribunal granted the respondent exemption under Section 80G. The High Court upheld the Tribunal’s order and observed that, as the respondent had registration under Section 12AA, the grant of exemption under Section 80G could not be disputed. On the revenue’s appeal to the Supreme Court, the Court held that the High Court had observed that the grant of exemption to the respondent vide the order impugned before the High Court cannot be the subject matter of dispute, as the respondent had been granted registration under Section 12AA of the Act. In CI (E) v. Sant Girdhar Anand Parmhans Sant Ashram [2023] 292 Taxman 472 /  452 ITR 52 (SC)) had opined that the benefit under Section 80G is not automatic on getting the registration under Section 12AA of the Act; rather, the requirements of Section 80G of the Act have to be satisfied independently in each Assessment Year. Accordingly, the court held that the grant of exemption under Section 80G of the Act is not automatic to registration under Section 12AA of the Act. Court also observed that as the respondent assessee is enjoying the benefit under Section 80G of the Act in terms of the orders passed by the Tribunal and as upheld by the High Court, the present appeal is disposed of, leaving it open to the Revenue to take action against the respondent in case it finds violation of any of the terms on which the benefit under Section 80G of the Act is admissible. Needless to add that the due process of law needs to be followed.