https://www.taxtmi.com/caselaws?id=794418 Scholarships disbursed in India in Indian currency directly to Indian students or their guardians for higher education abroad do not constitute application of income outside India merely because students subsequently study overseas. Section 11(1)(c) applies where income is applied for purposes outside India, not where the domestic recipient later uses assistance abroad. Charitable and educational objects, supported by a charitable history, audited accounts and required filings, support registration under section 12AB. Where refusal of registration rests solely on the alleged foreign application of income, consequential denial of approval under section 80G is unsustainable. 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 disbursed in India in Indian currency directly to Indian students or their guardians for higher education abroad do not constitute application of income outside India merely because students subsequently study overseas. Section 11(1)(c) applies where income is applied for purposes outside India, not where the domestic recipient later uses assistance abroad. Charitable and educational objects, supported by a charitable history, audited accounts and required filings, support registration under section 12AB. Where refusal of registration rests solely on the alleged foreign application of income, consequential denial of approval under section 80G is unsustainable. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794418