https://www.taxtmi.com/caselaws?id=787848 Payment of an educational grant in Indian currency to an Indian student constituted application of funds in India where the assessee disbursed monies domestically and there was no evidence of direct payment to a foreign institution. The Tribunal applied the principle that subsequent use of funds by a recipient abroad does not automatically convert a domestic application into application outside India, and found the sole ground for rejecting registration under Section 12AB inadequate. The Tribunal also noted failure to afford an opportunity to explain and remitted the registration claim to the Commissioner (Exemptions) for reconsideration in light of the cited ratio, allowing the assessee's grounds. en-us Mon, 19 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787848 Payment of an educational grant in Indian currency to an Indian student constituted application of funds in India where the assessee disbursed monies domestically and there was no evidence of direct payment to a foreign institution. The Tribunal applied the principle that subsequent use of funds by a recipient abroad does not automatically convert a domestic application into application outside India, and found the sole ground for rejecting registration under Section 12AB inadequate. The Tribunal also noted failure to afford an opportunity to explain and remitted the registration claim to the Commissioner (Exemptions) for reconsideration in light of the cited ratio, allowing the assessee's grounds. Case-Laws Income Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787848