Trust return

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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)
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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)
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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

Aashok Kumar Sharma (Expert)
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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):

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## ✅ 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.

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## 🗓️ 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.

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## ❓ 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.

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## ✅ 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 |

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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**.

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