The assessee  was required to file the audit report in Form 10B along with return which remained to be filed. The CPC denied the benefit of section 11 of the Act.On appeal the Tribunal held that   the omission to file the Form 10B was on account of oversight. Relied on CIT v.  Xavier Kalavani Mandal (P) Ltd (2014) 41 Taxmann.com 184 /221 Taxman 43  (Guj((HC)  and Sarvoday Charitable Trust v. ITO” (2021) 125 Taxmann.com 75 / 278 Taxman 148(Guj)(HC) and observed that the jurisdictional High Court has held that if a charitable trust substantially satisfies the conditions for seeking an exemption u/s 11 of the Act, the benefit cannot be denied merely on the ground of delay in filing form 10B. The ITAT observed that the Form 10B was available with the CIT(A) and the benefit of section 11 ought to have been granted by him. The ITAT allowed the appeal of the Assessee. (ITA:669/SRT/2018), dated 28/02/2023. (AY 2014-15)