Tribunal held that rejection of application for registration was held to be not valid only on the ground that one of the object was to application of income outside India. (AY. 2020-21)
Sarbat The Bhala Gurmat Mission Charitable Trust v. CIT (2021) 189 ITD 353 (Chd.)(Trib.)
S. 12AA : Procedure for registration-Trust or institution-Application of income outside India-Rejection of application is held to be not justified. [S. 11(1)(c), 12]