Tribunal held that though the assessee-trust belatedly filed its return claiming exemption under section 11 along with an audit report in Form No. 10B, since said form was duly submitted before completion of assessment proceedings, the delay in filing said form was a procedural irregularity and exemption under section 11(2) could not be denied to the assessee. Tribunal also held that the assessee-trust failed to utilise accumulated income for the specified purpose within the permissible period and was instead donated to other trusts, which constituted a violation of provisions of section 11(3), thus, addition under section 11(3)(d) for such amount was justified.. (AY. 2017-18)