https://www.taxtmi.com/caselaws?id=470513 Charitable scholarships for students studying abroad and medical assistance for treatment abroad remain eligible applications of income in India where the trust disburses the financial aid in India. The relevant consideration is the situs of disbursal for the charitable purpose, not the location where a beneficiary subsequently receives education or medical treatment. Objects requiring scholarships and assistance to be awarded or rendered in India therefore do not contemplate application of trust funds outside India and do not breach the requirement under Section 11 of the Income-tax Act, 1961. Refusal of approval on a contrary reading was unsustainable, requiring fresh adjudication. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470513 Charitable scholarships for students studying abroad and medical assistance for treatment abroad remain eligible applications of income in India where the trust disburses the financial aid in India. The relevant consideration is the situs of disbursal for the charitable purpose, not the location where a beneficiary subsequently receives education or medical treatment. Objects requiring scholarships and assistance to be awarded or rendered in India therefore do not contemplate application of trust funds outside India and do not breach the requirement under Section 11 of the Income-tax Act, 1961. Refusal of approval on a contrary reading was unsustainable, requiring fresh adjudication. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470513