Section 12A,12AA & 80G of the Income Tax Act, 1961 — Trust — Registration of trust — Simply because four of its five trustees are  non-resident it cannot be held that the assessee trust is not a valid trust as Indian trusts act nowhere  provides that a trust can be declared as invalid if the Trustee is not a proper person. Since the Commissioner of Income Tax (exemptions) has not examined the objects and the genuineness of the activities of the assessee trust the matter is restored to the Commissioner of Income tax (exemption) to examine the objects of the trust as well as genuineness of its activities and grant registration under section 12AA if the assessee trust's  objects are charitable and it is actually carrying out charitable activities for the benefit of public at large—Global Academy of Emergency Medicine vs. Commissioner of Income tax [2018] 196 TTJ (Delhi) 273