Trust's 12AA Registration Granted After Assessment; Section 12A(2) First Proviso Applies.

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....Exemption u/s.11 assessee trust was not registered u/s.12AA at the time of assessment - assessee had already applied for registration u/s.12A on 03.03.2016 and the assessment order was passed on 15.03.2016 - the registration u/s.12AA was granted on 28.03.2016 - First proviso of section 12A(2) would be applicable to the case of the present assessee - AT....