Existing Trusts Retain Section 12A Registration; Section 12AB Does Not Affect Exemptions for 2020-21 Assessment Year.

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....Exemption u/s 11 - Requirement of fresh registration u/s 12AB for existing trusts - the new registration provisions have no impact as far as registration of the assessee trust for the impugned assessment year 2020-21 and its existing registration u/s 12A continues to hold good. - AT....