https://www.taxtmi.com/caselaws?id=795912 A trust seeking regular charitable registration must confine its exempt charitable application to India. Where the trust deed permits application of income for persons residing outside India, that object is inconsistent with the statutory conditions for registration, leaving the trust ineligible for the requested registration on the deed's existing terms. The article also notes that a substantial filing delay may be condoned where an affidavit establishes a reasonable, bona fide cause, allowing the matter to be considered on merits. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795912 A trust seeking regular charitable registration must confine its exempt charitable application to India. Where the trust deed permits application of income for persons residing outside India, that object is inconsistent with the statutory conditions for registration, leaving the trust ineligible for the requested registration on the deed's existing terms. The article also notes that a substantial filing delay may be condoned where an affidavit establishes a reasonable, bona fide cause, allowing the matter to be considered on merits. Case-Laws Income Tax Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795912