Income of Trust

if the trust is registered under 12aa  of income tax it is exempt from tax stipulated  to some conditions. the income from trust are shown under  income from other sources as the trust is not  engaged in business  (as for the objectives of the trust). even though the income from trust are shown under business if the is engaged in such business activities which are incidental and ancillary for the attainment of the objectives of the trust .first see the objectives  of the trust and see whether it is registered u/s12 aa of ITact