How to tax trust not having 12Aa registration

If the trust is not registered, exemption u/s 11 or 12 cannot be claimed and the tax will be taxed in terms of section 164(2) as AOP on the normal tax rate and at maximum marginal tax rate if the income is of nature referred in clause (c) or clause (d) of sub-section (1) of section 13. And when trust is not registered, the provisions as given u/s 28 to 44 in chapter Profits & Gains of Business or Profession are applicable.