Held that that as on the date on which the intimation under section 143(1) of the Act was passed, the auditor of the assessee-trust had already filed the audit report in form 10B, before such intimation under section 143(1) of the Act was issued. There was no deliberate or mala fide intention on the part of the assessee or its auditor to file the audit report in form 10B belatedly. The claim of application of income could not be denied to the assessee only on the ground that the assessee or the auditor of the assessee omitted to file form 10B along with return of income, when it was submitted to the tax authorities before the intimation under section 143(1) of the Act was issued. The assessee-trust had filed its return of income as on September 26, 2018, within the prescribed time-limit under section 139(1) of the Act. Section 234F is  not applicable.   (AY.2018-19)