Error in 'Master Database Restore' in SQL Server 2012 (Because of difference in SQL Server Build)
Upgrade your destination server to build 11.00.2218 before restoring the backup of master, that's your only chance.

If you can't do that (say, the destination master is corrupted, which is why you are trying to do this restore), then rebuild the master via this method so you can get the instance up, then apply the upgrade, then restore master.