Section 12AA registration to the assessee as under: :- 2 -: “The assessee filed application in Form No.10A seeking registration u/s.12A of the Income Tax Act, 1961 ('the Act' in short) on 30.09.2018. 2. Thus, a notice dated 07.02.2019 was issued to the applicant, to the address mentioned in Form 10A, to appear and produce its original Memorandum of Association (MoA)/trust