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![Approval from CBDT is not required if the Assessee-Trust has not Carried out Any Activity Outside India: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Approval from CBDT is not required if the Assessee-Trust has not Carried out Any Activity Outside India: ITAT Delhi [Read Order]")
Approval from CBDT is not required if the Assessee-Trust has not Carried out Any Activity Outside India: ITAT Delhi [Read Order]
In a recent ruling, the division bench of the Delhi ITAT held that approval from the Central Board of Direct Taxes is not required in case of a Trust...