https://www.taxtmi.com/caselaws?id=800016 Scholarships paid in India in Indian currency to Indian students pursuing education abroad constitute domestic application of income and remain within charitable educational objects; students' later use of funds abroad does not make the payment an overseas application. Registration under section 12AB and consequential approval under section 80G depend on charitable objects, genuineness of activities, and legally material compliance. Alleged misapplication of income or benefits to specified persons concern exemption computation in assessment proceedings, not the registration inquiry. Where activities are genuine and objects charitable, those allegations do not justify refusal, and registration with consequential approval should be granted. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800016 Scholarships paid in India in Indian currency to Indian students pursuing education abroad constitute domestic application of income and remain within charitable educational objects; students' later use of funds abroad does not make the payment an overseas application. Registration under section 12AB and consequential approval under section 80G depend on charitable objects, genuineness of activities, and legally material compliance. Alleged misapplication of income or benefits to specified persons concern exemption computation in assessment proceedings, not the registration inquiry. Where activities are genuine and objects charitable, those allegations do not justify refusal, and registration with consequential approval should be granted. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800016