It Depends on the Cleric's Deity
The cleric's class features include the class feature titled Chaotic, Evil, Good, and Lawful Spells, which says
A cleric can’t cast spells of an alignment opposed to his own or his deity’s (if he has one). For example, a good cleric (or a neutral cleric of a good deity) cannot cast evil spells. Spells associated with particular alignments are indicated by the chaos, evil, good, and law descriptors in their spell descriptions. (PH 33)
Emphasis mine. Thus a neutral cleric of an evil deity could not cast spells with the good descriptor, and that includes most sanctified spells. A neutral cleric of a neutral deity could cast sanctified spells (but might be reluctant to do so or might follow that by casting corrupt spells to preserve the balance), as could a good cleric of a good or neutral deity.
As KRyan's Comment pointed out, "A cleric may not be neutral unless his deity's alignment is neutral" (PH 31), so there's just no such thing as a neutral cleric of a good or evil deity.
The Eberron Exception
It bears mentioning that the Eberron Campaign Setting text loosens the above restrictions as follows:
A cleric can cast spells with any alignment descriptor. Casting an evil spell is an evil act, and a good cleric’s alignment may begin to change if she repeatedly casts such spells, but the deities of Eberron do not prevent their clerics from casting spells opposed to their alignments. This rule supersedes the information in Chaotic, Evil, Good, and Lawful Spells on page 33 of the Player’s Handbook. (ECS 35)
Sanctified spells, however, remain exclusive to good and neutral clerics of good and neutral deities: "Evil characters cannot cast sanctified spells, including ones cast from magic items" (BE 83).