AOP for about 15 years with original PAN status as AOP, registers as a Society under Societies Registration Act, applies for 12AA Registration, gets provisional Registration with Unique Registration No. as a Public Charitable Trust, belated Return for AY 2015-16 filed on 31.03.2017 as an AOP as accepted by the IT site. What is the procedure, chronologically for conversion to Society / Trust for Income tax and claim exemption as a Public charitable Trust if found eligible by ITO? |