https://www.taxtmi.com/caselaws?id=774904 ITAT Mumbai allowed assessee's appeal against CIT(E)'s rejection of registration u/s 12AB. CIT(E) had denied registration citing potential foreign expenditure violating Section 11 provisions. ITAT held that Section 12AB scope is limited to examining genuineness of activities and objects, not place of income application. Citing N.K. Nambyar Saarf Law Charitable Trust and Dedhia Music Foundation precedents, tribunal ruled that mere possibility of foreign expenditure cannot justify registration denial. Such expenditure would only affect Section 11(1) exemption, not registration eligibility. CIT(E) directed to grant registration. en-us Thu, 10 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774904 ITAT Mumbai allowed assessee's appeal against CIT(E)'s rejection of registration u/s 12AB. CIT(E) had denied registration citing potential foreign expenditure violating Section 11 provisions. ITAT held that Section 12AB scope is limited to examining genuineness of activities and objects, not place of income application. Citing N.K. Nambyar Saarf Law Charitable Trust and Dedhia Music Foundation precedents, tribunal ruled that mere possibility of foreign expenditure cannot justify registration denial. Such expenditure would only affect Section 11(1) exemption, not registration eligibility. CIT(E) directed to grant registration. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774904