Assessee, a trust, made an application under section 12A seeking registration, which was rejected by Competent Authority vide order dated 22-2-2011. Tribunal vide order dated 3-1-2018 directed Competent Authority to grant registration to assessee  For assessment year 2010-11, assessee filed return of income on 26-10-2010 claiming benefit of sections 11 and 12. Assessing Officer denied benefit for reason that by that time assessee was not found to be registered under section 12AA  On appeal the Tribunal held that  since after order of Tribunal dated 3-1-2018 assessee had been granted registration under section 12AA, there was no reason why it should not be allowed benefit of sections 11 and 12. Since assessee was eligible for benefit of sections 11 and 12, it was entitled to deduction of expenses incurred on object of trust. (AY. 2010-11 , 2013-14)