Tribunal held that the Notification Issued By The Central Board Of Direct Taxes Dated MAY. 1, 2013 Clearly States That The Assessee Was Required To File The Audit Report Along With The Return From The Assessment Year 2013-14 Onwards. Therefore, it was possible that the assessee  may  have  a view that prior to the date he  was not required to file the audit reprt along with the return but obtain tax audit report prior to due date of  filing of  Registrar of  companies. Accordingly the levy of penalty is held to be not justified .   ( AY.2012-13)