https://www.taxtmi.com/caselaws?id=791344 Additional evidence showing an earlier approval and a claim of revalidation under the amended 80G regime required fresh examination, because the question whether the application was time-barred or a valid revalidation request could not be finally decided on the existing record; the matter was therefore remitted to the CIT(E) for reconsideration after giving the assessee an opportunity of being heard. Foreign expenditure on subscriptions, affiliation and software services used for charitable functions in India did not amount to application of income outside India, so there was no violation of section 11(1)(c) and that objection was rejected. en-us Mon, 20 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791344 Additional evidence showing an earlier approval and a claim of revalidation under the amended 80G regime required fresh examination, because the question whether the application was time-barred or a valid revalidation request could not be finally decided on the existing record; the matter was therefore remitted to the CIT(E) for reconsideration after giving the assessee an opportunity of being heard. Foreign expenditure on subscriptions, affiliation and software services used for charitable functions in India did not amount to application of income outside India, so there was no violation of section 11(1)(c) and that objection was rejected. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791344