Dismissing the appeal of the revenue the Court held that since the assessee stood registered as charitable institution under section 12AA, the only corollary was, its application under section 80G(5) also deserved to be allowed. Order of Tribunal directing the CIT (E) to grant approval under section 80G(5) of the Act is affirmed.
CIT(E) v. Dignity Education Society (2025) 481 ITR 217 /179 Taxman 373 (Chattisgarh)(HC) Editorial : CIT(E) v. Dignity Education Society (2025) 481 ITR 222/ 307 Taxman 523 (SC), SLP of revenue dismissed.
S. 80G : Donation-Registration under section 12AA granted and subsisting-Entitled to approval for purposes of section 80G(5)(vi) [S. 12AA, 80G(5)(vi)]
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