Registration of Turst Under Section 12A

If you registered under 12AA of the income tax act 1961 , you will get  lots of benefits  under  section 11 and 12 of the Income tax act ,  such as  As per said section if Trust  spends more than or equal  to 85%  of  receipts  towards ,  its  objects in India  then there is no tax on Balance  15%  . 

If you  are not registers under 12AA of the Income tax act 1961 , the Trust  will be assesses as  AOP / BOI (Association of Persons)   and will not get any benefits  even though you spend 85% of your receipts , The Income Will be Taxable at Maximum marginal rate (MMR) 

please confirm with others also.