Oxonian India Foundation vs CIT(Exemptions)

Parties Involved

Facts Summary

Oxonian India Foundation, a non-profit organization, was initially granted registration under section 12A of the Income Tax Act on 20.05.2016 and approval under section 80G from A.Y. 2016-17 onwards. The organization was recognized by the Income Tax Department as a charitable institution for a substantial period and has continuously undertaken activities in furtherance of its charitable objects, i.e., education. The appellant filed an application for registration under section 12AB and approval under section 80G on 25.08.2025 and 04.09.2025, respectively, which were rejected by the CIT(Exemptions) on the grounds of alleged violations of sections 11(1)(c) and 13(1)(c) of the Act. The appellant appealed against the order, arguing that the rejection was erroneous both on facts and law.…

Legal Issues

• 1. Whether spending of income of the trust on the scholarship to the Indian citizens for education abroad and remitting of the amount in India in Indian currency is beyond the objects of the charitable activity of the trust or not?
• 2. Whether the CIT (E) need to examine the application of the income of trust u/s 11(1)(c) of the Act at the time of considering the registration u/s 12AB and approval u/s 80G of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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