Dear Tax Payer,
PAN: AABTM8020D
DIN: CPC/2324/G6a/409239480141023
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 10BB. The Audit Report filed in Form 10BB is not applicable in your case as the total income of the trust or institution exceeds rupees five crores during the previous year. 
As per the Rule 16CC / Rule 17B of the Income Tax Rules 1961, you were required to file the Audit Report in Form 10B.  
To avoid genuine hardship to those trusts / institutions for which due date was prescribed to furnish the audit report in the applicable Audit form the Central Board of Direct Taxes vide Order u/s 119 of Income tax Act 1961 dated 07.10.2024 has further 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 10.11.2024.
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 10.11.2024. 

CPC, 
Bengaluru 
This communication is computer generated and may not contain signature. Where sent by email, this is signed with the digital signature of the Income Tax Department - CPC, which is obtained from a certifying authority under the Information Technology Act, 2000. 
For any queries/clarification you can send an e-mail to “cpcitr.grievance@incometax.gov.in” with the subject line “Clarification regarding filing of correct audit report in Form 10B or 10BB”