Hii,
Please advice :
Assessee (AOP) is engaged in the charitable purpose and availed the benefit of certificate 12AA. For AY 2018-19 AOP uploaded ITR-7 without filing form 10B subsequently AO disallow the income applied i.e. expenses and concluding with the demand on the gross receipts without deducting any expenses. Recelty CBDT raised a circular for the condonation of delay on filing of 10B for the person who has not been filed Form 10B before AY 2018-19. So, my query is out of the ambit of the circular also. Please advice me shall i file form 10B for AY 2018-19 now or what should i do to quash the demand.