Allowing the appeal of the assessee the Tribunal held that, filing of audit report along with the return of income is not mandatory. Report cab be filed in the course of assessment proceedings or even appellate proceedings. (AY. 2016-17)
Sanskirit KMV School v. ACIT (SMC)) (2021) 190 ITD 29 (Chd.)(Trib.)
S. 10(23C) : Educational institution-Filing of audit report along with the return of income is not mandatory-Report cab be filed in the course of assessment proceedings or even appellate proceedings. [S. 10(23C)(vi), Form No. 10BB]