Filed audit report form 10BB instead of 10B for the AY 2025-2026

This query is : Resolved

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Society filed Form 10BB instead of mandatory Form 10B while claiming exemption u/s 11, leading to a 143(1)(a) adjustment notice. Correct course is to now file original Form 10B (not revised) and respond to the notice. Use actual audit report date and explain delay if required.

Chandra Kala

Chandra Kala (Querist)
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14 April 2026 we filed society return for the AY 2025-2026 and claimed exemption u/s 11. The society have FCRA Donations. we filed audit report form 10BB instead of form 10B. we got letter from Income Tax Department u/s 143(1)(a). It says that you are not filed audit report form 10B. How to rectify this and what to do. Shall we filed form 10B Original or Revised and audit report date what should we write

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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14 April 2026 You should get Form 10B filed online now (not Form 10BB), and then respond to the 143(1)(a) communication referring to this filing and requesting that the adjustment be dropped.
Since Form 10B was not filed earlier at all, you should treat this as “Original” Form 10B, not “Revised”.
The fact that Form 10BB was filed incorrectly does not make it a Form 10B; you are now furnishing the correct audit report for the first time.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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14 April 2026 This should be the actual date on which the auditor signs the Form 10B now (the date of the audit report itself), not back‑dated.
If the Form 10B is filed after the prescribed due date, mention the correct actual date and, if needed, you can later explain “reasonable cause” for delay if the case goes to scrutiny or if a condonation application is required.

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