Can we use Provisional Registration under 12AB to claim exemption under Section 11 & 12 of IT act

This query is : Resolved

kaushik sreekumar (Querist)
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05 January 2022 1. A society took registration under society act in May 2020 and collected, normal donations to the tune of 9 lakh and donation for fixed assets of 5 lakh i.e they where operating in F.Y 2020-21.
2. Society took Provisional registration under 12AB of income tax act in May 2021 with applicability from A.Y 2021-22 to A.Y 2023-24.
3. Society has not taken final registration till now.
Queries Being
1. Can we use provisional registration to claim exemption under section 11 & 12 for F.Y 2020-21.?
2. If no to question 1, will donation for fixed asset become a revenue item or can it be set off against Fixed asset?
3. If no to question 1, will the society be taxed as a aop with slab rate or aop under mmr?