https://www.taxtmi.com/caselaws?id=332651 The Tribunal directed the DIT to grant registration under Section 12AA, emphasizing compliance with Sections 11 and 12 during assessment. Both appeals were allowed, with the second appeal being deemed academic due to the decision in the first appeal. The DIT's refusal was based on extraneous considerations, and the inclusion of foreign nationals as trustees was deemed permissible as long as activities and benefits remained within India. The order was pronounced on 10th August 2016. en-us Wed, 10 Aug 2016 00:00:00 +0530 Mon, 19 Sep 2016 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332651 The Tribunal directed the DIT to grant registration under Section 12AA, emphasizing compliance with Sections 11 and 12 during assessment. Both appeals were allowed, with the second appeal being deemed academic due to the decision in the first appeal. The DIT's refusal was based on extraneous considerations, and the inclusion of foreign nationals as trustees was deemed permissible as long as activities and benefits remained within India. The order was pronounced on 10th August 2016. Case-Laws Income Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332651