In ASCI v. CIT, the Mumbai ITAT ruled that foreign remittances for software subscriptions and international memberships used to support domestic consumer-awareness and regulatory tasks do not violate Section 11(1)(c). Because the ultimate benefit and utilization of these expenses remain within India, they cannot be classified as income applied abroad. Additionally, the Tribunal ordered tax authorities to re-evaluate registration delays using historical Section 80G approvals.

The ITAT Chandigarh ruled that pre-school and kindergarten activities constitute “education” under Section 2(15) of the Income-tax Act, recognizing Early Childhood Care and Education (ECCE) as part of the formal education system. It held that registration under Section 12AB cannot be denied based on alleged Section 13 violations, as such issues must be examined during assessment proceedings. The Tribunal directed the tax authorities to grant charitable registration to the ass

Many NGOs mistakenly treat accumulated funds as corpus, but corpus funds and unrestricted reserves are fundamentally different. Corpus funds arise from donor-specific directions and must follow investment and tax rules, while unrestricted reserves come from organisational surpluses and offer operational flexibility. Correct classification is essential for compliance, reporting, and governance.

In the case of Assistant Commissioner of Income-tax (Exemption) v. Shri Khodal Dham Trust, the ITAT Ahmedabad ruled that a trust's predominant charitable activities could not be deemed non-exempt just due to religious elements. The trust, engaged in education, medical relief, and public welfare, constructed a prayer hall and conducted rituals. The Assessing Officer denied exemptions, citing religious bias. The Tribunal highlighted that activities were open to all, and judicia