{"id":4447,"date":"2019-03-19T09:54:09","date_gmt":"2019-03-19T09:54:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/global-academy-of-emergency-medicine-v-cit-2018-196-ttj-273-2019-175-itd-96-delhitrib\/"},"modified":"2019-04-18T09:34:31","modified_gmt":"2019-04-18T09:34:31","slug":"global-academy-of-emergency-medicine-v-cit-2018-196-ttj-273-2019-175-itd-96-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/global-academy-of-emergency-medicine-v-cit-2018-196-ttj-273-2019-175-itd-96-delhitrib\/","title":{"rendered":"Global Academy of Emergency Medicine  v. CIT (2018) 196 TTJ 273 \/ 171 DTR 73\/ (2019) 175 ITD 96   (Delhi)(Trib.)"},"content":{"rendered":"<p>CIT(E) rejected the\u00a0 registration application under on ground that all initial trustees had taken citizenship of foreign country and thus there was violation of provisions of S 73 of Indian Trust Act, 1882. On appeal the Tribunal held that\u00a0 S. 73 of 1882 Act per se cannot invalidate a trust, but rather provides bar for appointment of non-resident as a trustee. S.60 of Trust Act only provides for a right of beneficiary to have proper trustees, but it does not impinge upon validity of trust. Accordingly the rejection of application is held to be not proper.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration\u2013Trust or institution- Registration cannot be refused on the ground that all initial trustees had taken citizenship of foreign country\u2013Order of CIT(E) rejection of registration and application u\/s 80G is set aside. [S. 80G , FEMA, 1999, S.6(5) Indian Trust Act 1882 , S. 10, 60, 73]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4447","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-19J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=4447"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4447\/revisions"}],"predecessor-version":[{"id":4940,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4447\/revisions\/4940"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}