Held that the assessee-trust filed Form 10B with a minor delay, grant of exemption could not be denied only on account of said delay if said Form was available with the Assessing Officer before the issue of notice under section 143(1).  The Tribunal also held that exemption cannot be denied on account of a mismatch in details of registration under section 12A provided in ITR and Form 10AC. Matter remanded for verification. AY. 2022-23)