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of <h1>Sections 11, 12 tax exemptions depend on compliance with registration under 12AA/12AB, audit, filing and timelines</h1> The provisions granting tax exemptions under sections 11 and 12 apply to a trust or institution only if prescribed registration formalities are complied with (originally to the tax authority within specified timeframes and now under sections 12AA/12AB), timely audit and filing requirements are met where total income exceeds the non-taxable threshold, and returns are furnished as required. Provisions address late or condoned applications, registration when objects are modified, provisional registrations, renewal or expiry timelines, and effective dates from which exemptions apply, with specific conditions and timelines for making registration effective or operative.
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