"Dear Tax Payer,
Sub: Filing of Audit report in applicable form for the AY 2023-24 in terms of Circular No. 2/2024 dated 5th March 2024
PAN: AABTM3800D
DIN: CPC/2324/916063220260124
Assessment Year: 2023-24
The Trust/Institution has filed the return of income for the AY 2023-24 in ITR-7. The audit report filed on 31.10.2023 is in Form 10B. The Audit Report filed in Form 10B is not applicable in your case.
As per the Rule 16CC / Rule 17B of the Income Tax Rules 1961, you were required to file the Audit Report in Form 10BB.
The Central Board of Direct Taxes vide Circular No. 2/2024 dated 05.03.2024 has allowed trusts / institutions which have furnished audit report on or before 31st October 2023 in Form 10B where Form 10BB was applicable and vice-versa, to furnish the audit report in the correct Form on or before 31.03.2024.
Since, non-furnishing of Audit Report in prescribed form would result in denial of exemption claimed, you are requested to file the Audit Report in applicable form before 31.03.2024.
N SAYIRAJ, I.R.S
Deputy Director of Income Tax, CPC,
Bengaluru
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