conversion of trust

A charitable trust claiming exemption u/s 11 can be converted into a co-operative society thereby claiming deduction u/s 80P. This is what I understand. Tell me if I am correct.

But if that is correct. I am afraid why anyone would like to do it. Pls clarify.

Your second query : Payment made to charitable trust is subjected to TDS. But charitable trust can apply to AO u/s 197 for no deduction of tax or lower deduction of tax. AO shall issue a certificate.