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Charitable trust registered u/s 12A

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(Querist)
26 October 2023 Educational Society got permanent registration u/s 12A for 5 years and accumulations are there. Now can we file u/s 10 (23C)(iiiad) as receipts are less than 5 crores before years we claimed exemption u/s 11
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
27 October 2023 Accumulations are there continue with 12A.

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