Tribunal held that proviso to sub section (2) of section 12A provides that if a trust is granted registration under section 12AA, benefits of sections 11 and 12 shall be extended to such a trust for any previous assessment year for which assessment proceedings were pending before Assessing Officer on date of granting registration, provided objects and activities of trust remain unchanged during such previous years. Appeal pending before Commissioner (Appeals) can be considered as assessment proceedings pending before Assessing Officer. Accordingly where registration under section 12AA was granted to assessee while appeal for year under consideration was pending before Commissioner (Appeals) the assessee is  entitled to benefit of section 11  of the Act.  (AY. 2016 17)