Assessee-trust claimed exemption under section 11 in return of Income. CPC, Bengaluru disallowed claim concluding that assessee failed to e-file Audit Report in form 10B one month prior to due date of filing return. CIT(A) affirmed the order of the AO. On appeal Tribunal held  that requirement of filing Form 10/10B is  merely directory in nature and failure to furnish Form 10/10B before due-date prescribed under section 139(1) cannot be so fatal so as to deny very claim of exemption under section 11(2). Since delay in filing Form 10B is  due to technical issues and was beyond control of assessee, procedural requirement should not deny substantive claim of exemption under section 11. The AO is directed to grant exemption under section 11. (AY. 2022-23)