Held, that it was not the case of the Revenue that the assessee had ceased to be a religious or charitable institution. Further, it was also not the case of the Revenue that the accounts of the assessee had not been audited by an accountant, or that an audit report in form 10B had not been obtained. The exemption under section 11 was denied only on the technical aspect of form 10B not being filed along with the return of income, and without going into the merits. The assessee had complied with the procedural requirement of obtaining and filing form 10B. The Assessing Officer was directed to decide on the claim of the assessee under section 11 on the merits, after accepting the audit report filed. (AY. 2016-17)