Diffrence between sec 10 (23c) and sec 11

Section 10 (23 c) provides for the institution which are required to get them self resisted for calming the deduction under the same section nd such approval for the registration is granted by cental govt and only in one case approval is granted by commissioner.further in case of defaults by such institutions, then AO first right to the govt abt such defaults and then govt can only withdrawn there exemption.AO can proceeds for the assessment. under sec 11, in case of charitable trust,required to get resisted with the Commissioner of Income Tax. further for calming the deduction under both the section aduit is required.

Originally posted by : KARANDEEP,B.Com,CA CS FNL
	Section 10 (23 c) provides for the institution which are required to get them self resisted for calming the deduction under the same section nd such approval for the registration is granted by cental govt and only in one case approval is granted by commissioner.further in case of defaults by such institutions, then AO first right to the govt abt such defaults and then govt can only withdrawn there exemption.AO can proceeds for the assessment. under sec 11, in case of charitable trust,required to get resisted with the Commissioner of Income Tax. further for calming the deduction under both the section aduit is required.

a charitable trust can be an institution...............as clearly given in sec 10 23c.............................so my question is what is the diff in income computation and other relevant requirements between both the section??