Assessee-trust was denied benefit of section 11 by Assessing Officer on ground that it did not furnish audit report in Form 10B within prescribed time. CIT(A) up held the order of the AO. Tribunal held that  since assessee had filed an application for condonation of delay of 31 days in filing Form 10B before CIT (E), but said application was still pending for disposal. Tribunal directed the Assessing Officer to restore exemption proceedings and to decide claim of assessee for exemption under section 11 after taking into consideration decision of CIT(E) on application of assessee for condonation of delay in filing Form 10B (AY. 2022-23)