Tax audit for coaching class-trust

This query is : Resolved 

16 September 2014 Dear All,

One of my client formed Trust with intention of conducting education & research for children affected by Dyslexia. Whose collection (Fees collected from kids) for the year 2013-14 crossed INR 25 Lakh.

Request you to let me know Tax audit applicable for the year 2013-14 or not.

and also why?

16 September 2014 is the trust registered under section 12A?

17 September 2014 Yes. Its registered under 12A


17 September 2014 then audit wont be under 44AB but under section 12a(b). refer Form 10B



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