https://www.taxtmi.com/caselaws?id=469796 Approval under section 80G could not be denied merely because a trust deed referred to financial assistance for students studying abroad. The material showed that the trust would disburse funds in India in Indian rupees, with no foreign remittance intended or made, and a trustees' resolution proposed deleting the word "abroad" from the object clause. Since the application of income would occur in India, the possibility that beneficiaries might use assistance for overseas studies did not by itself amount to application of income outside India. The objection based on section 11 was therefore not a valid ground to refuse approval under section 80G(5). en-us Fri, 31 Oct 2025 00:00:00 +0530 Fri, 03 Jul 2026 19:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469796 Approval under section 80G could not be denied merely because a trust deed referred to financial assistance for students studying abroad. The material showed that the trust would disburse funds in India in Indian rupees, with no foreign remittance intended or made, and a trustees' resolution proposed deleting the word "abroad" from the object clause. Since the application of income would occur in India, the possibility that beneficiaries might use assistance for overseas studies did not by itself amount to application of income outside India. The objection based on section 11 was therefore not a valid ground to refuse approval under section 80G(5). Case-Laws Income Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469796