https://www.taxtmi.com/caselaws?id=794418 Scholarships paid in India to Indian students for higher studies abroad were treated as domestic disbursements, not as application of income outside India, because no amount was remitted to a foreign university or institution; the later use of funds abroad did not attract section 11(1)(c). On that footing, the charitable and educational objects, supported by audited accounts and filed forms, justified registration under section 12AB and consequential approval under section 80G. The note concludes that the rejection of registration and the connected denial of approval were unsustainable on these facts. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794418 Scholarships paid in India to Indian students for higher studies abroad were treated as domestic disbursements, not as application of income outside India, because no amount was remitted to a foreign university or institution; the later use of funds abroad did not attract section 11(1)(c). On that footing, the charitable and educational objects, supported by audited accounts and filed forms, justified registration under section 12AB and consequential approval under section 80G. The note concludes that the rejection of registration and the connected denial of approval were unsustainable on these facts. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794418