Assessee is a charitable trust running a primary school. Assessee trust do not have registration U/sec.12 AA. His consultant has filed the Return of Income by mentioning incorrect number of registration U/sec. 12AA of the Act. Also filed application for registration.  His application was rejected by the CIT on the ground of various defects in the financial statement submitted along with ROI and incorrect mentioning of Registration number. Notice u/sec.147 was issued . In response to said notice the assessee trust has filed the Return of Income where in all the errors in earlier Return filed were corrected and since assessee trust is running the school, the Income of the trust is claimed as exempt U/sec. 10 . However the AO has completed the assessment ignoring the Return filed in response to.Notice U/sec.148 completed the assessment by considering the Income of the trust as taxable on the ground that trust does not have registration u/sec.12AA and incorrect Return filed by the trust original. Whether the action of AO ignoring Return filed in response to Notice u/sec. 148 of the Act and denied the legitimate claim for exemption of Income U/sec 10 is justified. Please guide.