Mere mention of foreign studies cannot block Section 80G registration: ITAT Mumbai

R. Mangaldas Charitable Trust Vs CIT (Exemptions) (ITAT Mumbai) The case concerns an appeal filed by R. Mangaldas Charitable Trust against the order of the Learned Commissioner of Income Tax (Exemptions), Mumbai [“Ld. CIT(E)”], dated 19-11-2024, which rejected the trust’s application for registration under section 80G(5)(iii) of the Income Tax Act, 1961. The trust had submitted an application in Form 10AB seeking approval under section 80G, which was examined by the Ld. CIT(E). Notices were issued requesting documents and clarification. The Ld. CIT(E) observed that Object No. 2(k) of the...