Charitable Trust vs. CIT(Exemptions)] - 2 - 2. It emerges at the outset that the learned CIT(Exemptions) has held that the assessee has not filed the relevant details in support of its abovestated registration application as under: ORDER UNDER SECTION 12AA OF THE INCOME-TAX ACT. 1961 The application for registration of the Trust u/s 12AA of the Income