Dismissing the appeal of the revenue the Tribunal held that ; filing of an audit report is procedural and directory in nature. It can also be filed  before Appellate Authority ,CIT(A) has rightly admitted the Audit report filed by the assessee during the course of the appellate proceedings  and allowing the claim u/s 80IA of the Act .  ( ITA No. 3637/Mum/2015 & C.O No.2/Mum/2016, dt. 16.11.2018)(AY. 2011-12)