Assessee-society registered under section 12A filed return of income for relevant assessment year within due date specified under section 139(1) declaring nil income after claiming exemption under section 11.  Assessing Officer declined claim for exemption for reason that assessee had filed audit report in Form No. 10B after expiry of time allowed under section 139(1). CIT(A) up held the order of the Assessing Officer. On appeal the Tribunal held that   since assessee did not cumulatively satisfy set of conditions specified in Para 4(i) of Circular No. 10, dated 22-5-2019 and also had not filed any application for condonation of delay under section 119(2)(b) as provided in Para (ii) of said Circular, there remained no occasion for condonation of delay involved in filing Form No. 10B beyond stipulated time period. Accordingly the  lower authorities had rightly declined claim for exemption under section 11. As regards salary paid to a doctor (trustee of assessee-society) and Assessing Officer disallowed claim on ground that assessee had failed to substantiate its claim and added amount to its income by invoking provisions of section 13(2)(c) read with section 13(3), since Assessing Officer in immediately preceding assessment year had accepted assessee’s claim for deduction of salary paid to aforesaid doctor, matter is  restored to him to verify authenticity of assessee’s claim. (AY. 2016-17)