Exemption u/s 10(26bbb)

I WANT TO KNOW WEATHER THIS EXEMPTION(ie. U/S 10(26BBB) IS AVAILABLE TO AOP

If YES IN WHICH ITR AND HOW I CAN CLAIM DEDUCTION IF I RECIEVED A NOTICE FOR NOT FILING A RETURN FOR AY 2013-14 smiley

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If the aop is a corporation established by Central, State or Provincial Act for the welfare of ex-servicemen being citizens of India then exemption u/s 10(26BBB) of the IT act

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