Assessee-trust claimed exemption under section 11. Assessing Officer by an intimation order under section 143(1)(a) disallowed claim on grounds that section 12A registration number was not mentioned and Form No. 10B (audit report) was not furnished one month prior to due date of filing of return of income under section 139(1).CIT(A) affirmed the order of the AO. On appeal the Tribunal held that   since assessee is  granted registration under section 12A during pendency of assessment proceedings and Form No. 10B is  available with CPC while processing return, assessee is  entitled to exemption under section 11. (AY. 2021-22)