The Assessee is a registered charitable trust whose claim for deduction was disallowed for non-filling of audit report in Form 10B. On being brought to notice, the Assessee uploaded the audit report and filed a rectification application u/s 154 of the Act. The said application was rejected by the AO and which was upheld by the CIT(A) on the ground that Form 10B was not furnished before the due date of filing return of income. The ITAT held  that though the audit report in Form 10B was not filed within the due date of filing the return of income it was available before the CIT(A) since it was uploaded much before filing the section 154 application. The ITAT held that the Assessee has complied with the procedural requirement and directed the AO to grant necessary deduction under S. 11 of the Act. (AY.2014-15)