| Court: | ITAT Mumbai |
| Head Notes: | Disbursal of loan scholarships to Indian students for study overseas constitutes application of income for charitable purposes in India. Therefore, registration under section 12AB or under section 80G cannot be denied on the ground that loan scholarship is granted to an Indian student in India for pursuing education outside India. |
| Law: | Income-Tax Act |
| Section(s): | 12AB and 80G |
| Counsel(s): | Rahul Sarda, Advocate and Arun Kanti Datta, CIT-DR |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | ITAT Online Manager |
| Date of upload: | April 27, 2026 |
सरजी आपके ट्रस्ट कि पुराणी अम्ब्युलेन्स मारुती ओमनी गाडी हमे अगर कम दाम मे मिले तो हमे हमारी गांव मे सेवा करणे का अवसर मिलेगा मेरा मो नं .9028293002