https://www.taxtmi.com/caselaws?id=795800 Rejection of a trust's approval application under section 80G based on alleged application of income outside India requires consideration of the trust's explanation and supporting material. Donations to persons pursuing studies outside India were treated as application outside India under section 11(1)(c), while the trust contended that payments were made in India in Indian currency and sought to submit a resolution on future overseas-study grants. The matter was remitted for a fresh merits decision after a fair hearing, with no conclusion on substantive eligibility for approval. en-us Fri, 20 Mar 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795800 Rejection of a trust's approval application under section 80G based on alleged application of income outside India requires consideration of the trust's explanation and supporting material. Donations to persons pursuing studies outside India were treated as application outside India under section 11(1)(c), while the trust contended that payments were made in India in Indian currency and sought to submit a resolution on future overseas-study grants. The matter was remitted for a fresh merits decision after a fair hearing, with no conclusion on substantive eligibility for approval. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795800