TMI Blog2004 (5) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant itself has admitted that the scholarships can be paid to the members even outside India – section 12AA does not refer to the activities in India or outside India. It refers to application of income for charitable or religious purposes in India as also with direction or order of the Board for application of income as aforesaid outside India - So far as income which is applied outside India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected on the ground that the applicant itself has admitted that the scholarships can be paid to the members even outside India. It is in view of this admission that the activities will be extended outside India as per the objects laid down, it was held that the registration cannot be granted under section 12A of the Act and the approval of exemption under section 80G also cannot be granted. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on or after the 1st day of April, 1952, for a charitable purpose which tends to promote international welfare in which India is interested, to the extent to which such income is applied to such purposes outside India, and (ii) for charitable or religious purposes, created before the 1st day of April, 1952, to the extent to which such income is applied to such purposes outside India: Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trust. He can make further enquiry as he may deem necessary. It is only after satisfying himself about the objects of the trust and the genuineness of its activities that he has to pass an order in writing registering the trust or institution. And if he is not satisfied, he can reject the same. This section does not refer to the activities in India or outside India. It refers to application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia. Therefore, the order dated February 24, 2004 made by the Director of Income-tax (Exemptions), annexed at page 32, which is based on irrelevant criteria is quashed and set aside with a direction to consider the application strictly in accordance with law. It is made clear that even the application under section 80G is required to be considered afresh. It is directed that the applications shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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