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Section 12A & 80G Registration Directed for Overseas Scholarship Society: ITAT Delhi
Case Law Details
- Case Name
- Oxford and Cambridge Society of India Vs CIT (Exemption) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N. A
- Courts
- All ITAT, ITAT Delhi
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Oxford and Cambridge Society of India Vs CIT (Exemption) (ITAT Delhi)
Material Facts
The assessee, a society registered since 1982 comprising alumni of Oxford and Cambridge Universities, awards merit scholarships to Indian students pursuing postgraduate studies at those universities. The CIT(E), by orders dated 27.03.2026, rejected the assessee’s application for registration under Section 12AB and consequently rejected registration under Section 80G.
The CIT(E) held that the scholarships were ultimately utilised outside India in alleged violation of Section 11(1)(c), questioned the selec...
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