Section 12AA(3) of the Income Tax Act

The Revenue cannot deny a deduction, such as under Sections 80-I or 80IC, in a current assessment year if it has consistently allowed the same deduction in prior years on identical facts and circumstances, unless there is a change in law or facts.

A donor cannot be held responsible for the utilization of their donation by a donee institution once the statutory conditions for claiming a deduction are met. Subsequent withdrawal of approval for the donee institution cannot retrospectively deny the donor the deduction.

Registration of a charitable trust cannot be cancelled solely on the ground that expenses from the corpus fund were claimed towards application, or that amounts set apart for specific purposes were improperly used, or that expenditures were not towards the trust's objects.

Application of income for charitable purposes 'in India' is the relevant criterion, not whether the expenditure was incurred within or outside India. If income is applied for charitable activities outside India, it does not automatically mean the charitable activities themselves were conducted outside India.