HC upholds ITAT order granting 80G approval to Raipur-based society

In a notable development for India’s nonprofit and tax ecosystem, the Chhattisgarh High Court has clarified the legal standing of charitable institutions under Section 80G of the Income Tax Act. The ruling not only underscores the binding nature of Section 12AA registration but also reaffirms that tax authorities cannot unilaterally deny benefits unless due process is followed. For legal professionals, NGOs, and tax consultants, this judgment strengthens the legal predictability of charitable tax exemptions.