AO Must Assess Compliance with Trust's Object Clause and Section 13 Violations Before Granting Section 11 Exemption.

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....Exemption u/s 11 - instead of rejection of Registration granted u/s 12A/12AA, AO has to examine whether the assessee is carrying on its activities in accordance with the object clause of the Trust and whether there is any violation u/s. 13, and thereafter, he has to decide granting of exemption u/s. 11....