Assessee-trust claimed exemption under section. 11 of the Act.  The assessing Officer denied the claim on the ground that the return of income was not accompanied by an audit report in Form No. 10B.  On appeal the assessee filed the requisite audit report in Form No. 10B for the first time.  CIT(A)  held that appellate proceedings before Commissioner (Appeals) are the continuation of assessment proceedings and, therefore, late filing of audit report would not disentitle the assessee from claiming exemption under section 11 of the Act and directed the Assessing Officer to allow assessee benefits of exemption under section 11 of the Act.  The appeal by Revenue Tribunal affirmed the order of CIT(A).  (AY. 2002-03