The assessee-trust, constituted after the amendment effective from 1-4-2021, applied for registration under section 12AB. The Commissioner (Exemption) rejected the application on the ground that its objects were confined to promoting religious activities of the Jain community. The Tribunal held that registration under sections 12A/12AB is a condition precedent for claiming exemption under sections 11 and 12. In view of the amended provisions of section 12AB(4) read with section 13(1)(b), a trust created after the commencement of the Act for the benefit of a particular religious community or caste is not entitled to registration. Since all the objects of the assessee-trust were exclusively for the benefit of the Jain community, the CIT(E)  was justified in refusing registration.