https://www.taxtmi.com/highlights?id=104357 Registration scrutiny of charitable institutions under section 12AB is confined to the genuineness of activities and legal requirements relevant to their objects, rather than assessment-stage examination of income utilisation or payments to specified persons. Scholarships remitted in India in Indian currency to Indian students for overseas higher education constitute domestic application of income, not application outside India merely because studies occur abroad. Such scholarships remain within educational objects where no contrary material establishes otherwise. Concerns regarding scholarship-selection criteria alone do not displace this registration analysis. en-us Wed, 30 Sep 2026 08:41:54 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104357 Registration scrutiny of charitable institutions under section 12AB is confined to the genuineness of activities and legal requirements relevant to their objects, rather than assessment-stage examination of income utilisation or payments to specified persons. Scholarships remitted in India in Indian currency to Indian students for overseas higher education constitute domestic application of income, not application outside India merely because studies occur abroad. Such scholarships remain within educational objects where no contrary material establishes otherwise. Concerns regarding scholarship-selection criteria alone do not displace this registration analysis. Highlights Income Tax Wed, 30 Sep 2026 08:41:54 +0530 https://www.taxtmi.com/highlights?id=104357