Trust return

This query is : Resolved

Share Report Follow Query Ask a Query

Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2013 is there a need to obtain approval of form 10B(audit report for trust) from assessee?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

04 October 2013 the ans is no.

Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2013 sir, what is the last date of filing itr of a trust for a.y. 2013-14?
can we file itr alongwith form 10B manually?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

04 October 2013 it was 30.9.2013, no form 10B needs to be filed online mandatorily.

Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2013 sir, i've heard, we can file this upto 31st october, if we are filing it manually. plz comment.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

02 August 2025 Your query relates to **filing ITR and Form 10B** for a **charitable trust** for **Assessment Year (A.Y.) 2013–14**, and whether there's an **extended deadline** or requirement to file Form 10B online. Here's a clarified answer based on the rules applicable **at that time** (2013):

---

## ✅ Was Form 10B Required to Be Filed Online for A.Y. 2013–14?

* **No**, for **A.Y. 2013–14**, **Form 10B (Audit Report)** could be **filed manually**.
* E-filing of Form 10B by the **chartered accountant** became **mandatory only from A.Y. 2016–17** onward (CBDT Notification No. 42/2015, dated 15-04-2015).

So, you're right — in **2013**, filing **manual Form 10B** along with the physical ITR-7 was acceptable.

---

## 🗓️ What Was the Due Date to File ITR + Form 10B for A.Y. 2013–14?

### Standard Due Date:

* For a trust requiring audit: **30th September 2013**

### Grace Period:

* In **some past years**, CBDT **extended deadlines** to **31st October** due to system issues, holidays, or pressure from tax professionals.
* However, for A.Y. 2013–14, **no official circular** extended the deadline to 31st October 2013.

So unless there was a **CBDT circular** (which would be dated September or October 2013), the **legal deadline remained 30th September 2013**.

> 🔎 If your trust filed manually on or before 31st October, it may have been **accepted by the department**, but it technically would be a **late return** unless backed by an official extension.

---

## ❓ Do You Need Approval from the Assessee for Form 10B?

* **No approval from the assessee** (trust) is needed **for the CA to prepare Form 10B**.
* But the **audit report must be signed** by the **chartered accountant** and based on proper accounts.
* The trust should, of course, **provide consent and full data** to the CA.

---

## ✅ Summary:

| Query | Answer |
| --------------------------------------------- | ----------------------------------------------------- |
| Form 10B needs online filing in A.Y. 2013–14? | ❌ No, manual filing allowed |
| Was 31st Oct the extended due date? | ❌ Not unless CBDT issued circular |
| Can you file ITR-7 + Form 10B manually? | ✅ Yes, for A.Y. 2013–14 |
| CA needs assessee’s approval to file 10B? | ❌ No formal approval needed, but trust must cooperate |

---

If you'd like, I can check if **any specific extension** was granted for A.Y. 2013–14. Just let me know your state or region so I can look into any **CBDT regional circulars**.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now