Trust require to register us 10(23)

This discussion clarifies whether a public charitable trust registered under Section 12A for educational purposes, running a school, requires registration under the omitted Section 10(23) of the Income Tax Act. It highlights that Section 10(23) was removed effective April 1, 2003, with Section 12A holding the relevant provisions. The discussion also touches upon Section 10(23C), noting that educational institutions can register under either 10(23C) or 12A, but not both, following amendments from Finance Act 2020.