https://www.taxtmi.com/caselaws?id=469798 ITAT Mumbai condoned a 38-day delay in filing Form 10AB, accepting that the late receipt of the Charity Commissioner's order was a bona fide explanation and applying a liberal, justice-oriented approach to limitation. On merits, it held that scholarship assistance paid in India in Indian rupees to an Indian resident for higher studies abroad was not expenditure incurred outside India merely because the student later remitted funds abroad on his own arrangement. The alleged violation of section 11(1)(c) was therefore not sustained, and rejection of registration on that ground was set aside. The matter was restored for fresh consideration of the Form 10AB application on merits. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 03 Jul 2026 19:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469798 ITAT Mumbai condoned a 38-day delay in filing Form 10AB, accepting that the late receipt of the Charity Commissioner's order was a bona fide explanation and applying a liberal, justice-oriented approach to limitation. On merits, it held that scholarship assistance paid in India in Indian rupees to an Indian resident for higher studies abroad was not expenditure incurred outside India merely because the student later remitted funds abroad on his own arrangement. The alleged violation of section 11(1)(c) was therefore not sustained, and rejection of registration on that ground was set aside. The matter was restored for fresh consideration of the Form 10AB application on merits. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469798