In the result, both the appeals of the assessee are partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
section 12A(1)(ac)(vi) of the Act on 28/06/2023. The assessee trust filed application for registration of the trust u/s 12AB of the Act and also moved an application for registration of the trust u/s 80G(5) of the Act on 28/06/2024. Since the assessee trust was granted provisional registration, Form 10AB was to be filed at least