Assessee, a registered charitable trust under section 12A, claimed exemption under section 11. He did file audit report Form No. 10B during assessment proceedings. Assessing Officer denied exemption on ground that audit report was not e-filed along with return of income. CIT(A) allowed the exemption. On  appeal the Tribunal held that  requirement of furnishing of audit report in Form No. 10B is  a mandatory requirement while that of filing of audit report along with return of income is  a procedural requirement, assessee is  entitled to exemption. Followed Social Security Scheme of GICEA v. CIT(E) (2023) 147 taxmann.com 283 (Guj)(HC)   (AY. 2018-19)