Assessee-trust is  already registered under section 12AA. It due to amendment in Income-tax Act, i.e., insertion of clause (ac) to section 12A(1) with effect from 1-4-2021 filed an application in Form No. 10A well within due date for fresh registration under section 12AB.  Commissioner (E) granted registration in Form No. 10AC only from assessment year 2022-23 instead of from assessment year 2021-22 for reason that CPC processed return filed by assessee, wherein CPC had noted that new registration details were not available in return and denied benefit under section 11 to assessee. On appeal the Tribunal held that  since assessee was not able to file details of registration along with return for reason that no fresh registration was available with it as per amended law, the Commissioner (E) by following observations of CPC could not have denied registration to assessee from assessment year 2021-22.  Accordingly the  assessee is  entitled for grant of registration from assessment year 2021-22.