Held that the return was filed by the assessee on November 29, 2014, and form 10 was filed one day later on November 30, 2014. The assessee also brought on record evidence of filing of forms 10 and 10B on November 30, 2014, which was within the due date as prescribed under the Act and Rules. The audit report was filed in this case on November 30, 2014, which was within the time as admissible under the provisions of section 139(1) of the Act. Direction of the Commissioner (Appeals) to allow the deduction under section 11(2) of the Act is affirmed.   (AY.2014-15)