Trust filing obligation: registered charitable trusts must file returns when pre-exemption income exceeds the non-taxable threshold. A trust registered under Section 12AB must file a return under Section 139(4A) if its total income, computed without giving effect to Sections 11 and 12, exceeds the maximum amount not chargeable to income-tax.
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Provisions expressly mentioned in the judgment/order text.
Trust filing obligation: registered charitable trusts must file returns when pre-exemption income exceeds the non-taxable threshold.
A trust registered under Section 12AB must file a return under Section 139(4A) if its total income, computed without giving effect to Sections 11 and 12, exceeds the maximum amount not chargeable to income-tax.
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