07 February 2020
Please let me know the benefits for registration u/s 12A/12AA of I T Act, 1961 for charitable trust. Also clarify regarding consequences for non registration u/s 12A/12AA . If the trust is already registered u/s 10(23AAA) of I T Act, 1961 and claiming exemption under this section, whether trust can register u/s 12A/12AA.