Ajit K. Sengupta, J.

1. IN this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1982-83, the following question of law has been referred to this court :

"Whether, on the facts and in the circumstances of the case and having regard to the provisions of Section 12A(b) of the Income-tax Act, the Tribunal is justified in law in setting aside the orders of the Commissioner of Income-tax (Appeals) and the Income-tax Officer and in directing the Income-tax Officer to accept the auditor's report in Form No. 10B and to process the assessee's claim for exemption under Section 11 of the Income-tax Act afresh?"

2. THE facts leading to this reference are that the assessee filed a return for the assessment year in question without the auditor's certificate in Form No. 10B on December 16, 1983. THE assessee, however, filed the balance-sheet as at March 31, 1982, and the income and expenditure account along with the return. THE auditor's certificate was not furnished even at the time of hearing. THE accounts of the trust have been audited on February 20, 1985, and the report of such audit in the statutory Form No. 10B had been signed by the chartered accou