Registration u/s 12A cannot be denied merely upon activities of trust are extended outside India, where trust property is held wholly and exclusively under trust for charitable and religious purposes

Critical Art and Media Practices v. Director of Income-tax (Exemption), Mumbai [2015] 153 ITD 664 (Mumbai - Trib.)

Order of Tribunal pronounced beyond 60/90 days as prescribed in rule 34(5)(c) can not be challenged in a petition under section 254(2)

Times Guaranty Ltd. v. Assistant Commissioner of Income-tax, Circle 1 (3), Mumbai [2015] 153 ITD 655 (Mumbai - Trib.)