Whether a CA is required to furnish audit report in Form 10B in case of Trust registered U/s 12AA of Income Tax Act, 1961 however not registered U/s 80G of the Income Tax Act, 1961 ?
Under section 12A, all Charitable Organisations have to get their accounts audited if the total income without giving effect to the provisions of section 11 and section 12 exceeds the minimum exemption limit. Such Audit Report has to be in Form 10B.