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A charitable trust exempt under Section 11 of the Income Tax Act, 1961 has not filed returns since AY 2021–22 and failed to renew its exemption certificate under Section 12AB. As. Failure to renew registration under Section 12AB implies the trust is no longer eligible for exemption under Sections 11 and 12, , its situation is quite delicate. In the present circumstance what are the options available to get exemption and the steps it must take |
