Filing of Form No. 10B, would be directory in nature, as such, the AO is not powerless to allow an assessee to file Audit Report, if not filed along with return, at any time before completion of assessment. Further, filing of Form No. 10B beyond the due date, could not disentitle the trust from exemption claimed under section 11. Accordingly, AO is  directed to verify the Form No. 10B filed by the assessee and allow the claim of exemption under section 11. [AY 2016-17] [ITA No.903/Chny/2023, dt. 13/12/2023]