Audit for trust u/s 12a

This discussion clarifies whether an audit is compulsory for trusts registered under Section 12A, particularly concerning the filing of Form 10B. While an audit isn't strictly mandatory for all 12A registered trusts, it is a prerequisite if you intend to claim tax exemptions. The registration date of 12th October 2021 is noted, and the consensus is that Form 10B is the relevant form for claiming such exemptions.