Scholarship Paid in India Not Violation of Section 11(1)(c), ITAT Sets Aside 12AB Rejection

Jhaverbhai Patel Research Centre Vs CIT (Exemption) (ITAT Mumbai)

The appeal was filed by the assessee against the order dated 27.09.2025 passed by the Commissioner of Income Tax (Exemptions) [CIT(E)], rejecting the application in Form 10AB for grant of registration under Section 12AB of the Income Tax Act, 1961.

The CIT(E) had initially observed that the application was incomplete and sought documents under Rule 17A(2). Upon examination of the trust deed/MOA, it was noted that clauses 3(10), 3(12), and 3(16) permitted application of funds outside India

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