https://www.taxtmi.com/caselaws?id=778955 ITAT MUMBAI - AT allowed the trust's appeal, set aside the CIT(E) order rejecting modification of objects, and directed approval of the amended objects with continuation of registration under section 12AB subject to procedural compliance. The Tribunal held foreign payments for exam fees, subscriptions and educator training support education conducted in India and are not application of funds outside India; a discretionary preference for Hindi-speaking/Marwari students is not a prohibited communal restriction; and training, awareness and developmental programs are incidental to charitable educational purposes, not grounds to deny registration. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778955 ITAT MUMBAI - AT allowed the trust's appeal, set aside the CIT(E) order rejecting modification of objects, and directed approval of the amended objects with continuation of registration under section 12AB subject to procedural compliance. The Tribunal held foreign payments for exam fees, subscriptions and educator training support education conducted in India and are not application of funds outside India; a discretionary preference for Hindi-speaking/Marwari students is not a prohibited communal restriction; and training, awareness and developmental programs are incidental to charitable educational purposes, not grounds to deny registration. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778955