Exemption under section 10 not available except under section 10(1), 10(23C),10(23EC),10(46) and 10(46A) - Section 11(7)

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..... 1(7) Where a trust or an institution has been granted registration for purposes of availing exemption u/s 12AA or u/s 12AB , and the registration is in force for a previous year, then such trust or institution cannot claim any exemption under any provisions of section 10 [ other than relating to exemption of agricultural income section 10(1) , income exempt under section 10(23C) 10(23EC), 10(46) a .....

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..... get its registration operative under section 12AA,/ 12AB subject to the condition that on doing so, the approval under clause (23C) of section 10 or notification under clause (23EC) or clause (46) or clause (46A) of the section 10 [ Inserted by FA 2023 ] , as the case may be, to such trust or institution shall cease to have any effect from the date on which the said registration becomes operative .....

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