Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Scholarships paid in India to Indian students for foreign education are treated as domestic application of income where the funds are disbursed in India in Indian currency to the students or their guardians and no payment is made to a foreign university. Subsequent use abroad does not convert the payment into application outside India, so denial of charitable registration on that basis is unsustainable; the text also notes that approval for charitable donation purposes follows once registration is granted and no independent objection remains.
Scholarships paid in India to Indian students for foreign education are treated as domestic application of income where the funds are disbursed in India in Indian currency to the students or their guardians and no payment is made to a foreign university. Subsequent use abroad does not convert the payment into application outside India, so denial of charitable registration on that basis is unsustainable; the text also notes that approval for charitable donation purposes follows once registration is granted and no independent objection remains.
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