Assessee-trust filed an application for registration under section 12AB declaring its aims and objectives primarily related to educational, social, and economic welfare activities. Commissioner (E) rejected registration application on ground that objects of trust were confined to a particular community, thus, attracting provisions of section 13(1)(b). On appeal the Tribunal held that  registration under section 12AB is merely a recognition of charitable status of trust and that section 13(1)(b) is not relevant at stage of registration under section 12AB but rather comes into play at time of assessment when determining exemption under section 11 depending on actual income and activities of trust.  Accordingly the CIT(E) erred in rejecting application for registration under section 12AB. (AY. 2022-23)