| Court: | ITAT Mumbai |
| Head Notes: | Registration under section 12AB or 80G cannot be denied merely because the trust gives a donation/ scholarship to an Indian student in India for higher education outside India. |
| Law: | Income-Tax Act |
| Section(s): | 12AB, 80G |
| Counsel(s): | Rahul Sarda and Arun Kanti Datta |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | ITAT Online Manager |
| Date of upload: | May 21, 2026 |
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