Trust audit and ITR

1. Form 10B is like an audit report for trust, the same should be filed before filing the IT return. 
2. However, with respect to claim of depreciation, sec 119(2)(b) can be resorted to through online as the claim of depreciation is "deduction" which is left out in filing the ROI. This is one of the items which is contemplated under sec 119(2)(b) of the act. 
Please correct me if the above solution has an alternative view.