https://www.taxtmi.com/caselaws?id=783620 Rejection of approval under s. 80G(5) on the ground that the applicant intended to apply funds outside India, allegedly violating s. 11, was held unsustainable. The Tribunal found that the objects, read as a whole, did not mandate application of income outside India; rather, they indicated that income "shall not be applied outside India," and any foreign application would, in any event, only attract denial of exemption to that extent under s. 11, subject to s. 11(1)(c). Further, once the CIT(E) had already granted registration under s. 12AB on the same objects, there was no cogent basis to deny s. 80G registration. The rejection was set aside and approval under s. 80G was directed to be granted. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 17 Dec 2025 17:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783620 Rejection of approval under s. 80G(5) on the ground that the applicant intended to apply funds outside India, allegedly violating s. 11, was held unsustainable. The Tribunal found that the objects, read as a whole, did not mandate application of income outside India; rather, they indicated that income "shall not be applied outside India," and any foreign application would, in any event, only attract denial of exemption to that extent under s. 11, subject to s. 11(1)(c). Further, once the CIT(E) had already granted registration under s. 12AB on the same objects, there was no cogent basis to deny s. 80G registration. The rejection was set aside and approval under s. 80G was directed to be granted. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783620