S.11 – Requirement of filing of Form 10B (i.e. Audit Report) is directory in nature and hence, even if such form is filed belatedly (i.e. after filing of return of income), claim u/s 11 of the Act cannot be denied. Here, assessee filed ITR on 17.10.2018 whereas Form 10B was filed on 13.04.2019 and hence, while passing intimation u/s 143(1) of the Act, claim u/s 11 was denied since the assessee had filed Form 10B belatedly.