Assessee trust claimed exemption under section 11.  Assessing Officer disallowed same on ground that Form 10B is  not submitted by auditor within due date i.e. under section 139(1).  However, same was filed after delay of 31 days  and the  audit is  completed well before due date fixed for filing Form 10B. The AO disallowed the claim of exemption. CIT(A) affirmed the order of the AO. On appeal the Tribunal   held that   the Assessee had provided a reasonable cause of lapse on part of auditors in filing Form 10B  hence the  Commissioner (Appeals) is  supposed to take into consideration that non-filing of audit report along with return of income was a procedural omission. Therefore the matter is remanded to the file of  Commissioner (Appeals) should take into consideration Form 10B of assessee and pass an order afresh on merits as per law. (AY. 2022-23)