Trust cannot be denied exemption u/s 11 on mere payment made outside India

Brief of the Case ITAT Bangalore held In the case of DDIT (Exemptions) vs. Ohio University Christ College that it is not disputed that the services have been rendered by the faculty members from Ohio University in India as the classes were taken in Bangalore. The services have been utilized for the purposes of the Trust’s objectives in India, viz. of imparting higher education in India. Ohio University has also offered the income earned by it from the assessee trust to tax in India. Merely because the payments are made outside India, it cannot be said that the charitable activities were also...