Marwari Preference Clause Not a Breach of Section 13(1)(b): ITAT Mumbai

Aditya Birla Education Trust Vs CIT (Exemption) (ITAT Mumbai) Foreign Exam Fees & Training Not Bar to 11 Exemption & Marwari Preference Clause No Violation of s.13(1)(b)- Registration Cannot Be Denied for Foreign Remittances Linked to Indian Education Assessee, formed in 2009 & already enjoying valid registration till AY 2026-27, had amended its trust deed in 2022 to include specific objects relating to medical relief & filed an application u/s 12A(1)(ac)(v) seeking approval. CIT(E) rejected the application alleging violations u/s 11 & 13 on three counts-foreign remittances...