Held that  for claiming exemption under sections 11 or 12, section 12A(b)   the Trust has to get its accounts audited by an accountant defined in Explanation below sub-section (2) of section 288; and  to furnish along with return of income for relevant assessment year report of audit in prescribed form. On facts  the  assessee society had not filed any return of income for year under consideration as per required mandate of section 12A(1)(b), hence not entitle to claim exemption under section 11,and 12 of the Act.  (AY. 2017-18)