Auditor reliance on trustee certification permits using the trustee's list for Form 10B annexure certification. An auditor preparing Form No. 10B may accept the managing trustee's list of persons covered by section 13(3) as correct and base the Annexure certification on that certificate until further instructions. Applications for registration under section 12A(a) should ordinarily be made to the CC/CIT, except that where a trust claims specified exemptions and is assessed by authorities headquartered in the four metropolitan cities, applications must be made to the Directors of Income-tax (Exemptions); discretion to admit belated applications remains with the CC/CIT.