MITRA PARIVAR ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

ITA 16/MUM/2025Status: DisposedITAT Mumbai31 October 2025Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)11 pages
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What did the Tribunal hold?

The Tribunal held that providing financial assistance in Indian Rupees within India to Indian students for studies abroad does not constitute an application of income outside India. The Tribunal found the assessee's explanation and resolution to delete 'abroad' from the object clause sufficient.

What were the facts?

The assessee, a trust, applied for registration under Section 80G. The CIT(E) rejected the application because one of the trust's objects was to provide financial assistance for studies abroad, which was seen as an application of funds outside India, potentially violating Section 11.

What were the issues?

Whether providing financial assistance in India to students for studies abroad constitutes an application of income outside India, thereby violating Section 11 and disqualifying the trust for 80G registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 11

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, MUMBAI “D” BENCH : MUMBAI

PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions)-Mumbai [„Ld.CIT(E)‟], dated 19-11-2024, rejecting the assessee‟s application moved u/s. 80G(5)(iii) of the Income Tax Act, 1961 („the Act‟).

2.

Briefly the facts of the case are that the assessee moved an application in Form 10AB u/s. 80G(5)(iii) of the Act, seeking approval u/s. 80G of the Act. The application so filed was taken up for examination by the ld CIT(E) and notices were issued calling for the necessary

2 information/documentation. On perusal of

The order continues below.

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