ORDER :

BHARGAV D. KARIA, J.

1. By this appeal under Section 260A of the Income Tax Act, 1961, the appellant-revenue has proposed the following question as substantial question of law arising out of order dated 19th May, 2023 passed by the Income Tax Appellate Tribunal, ‘A’ Bench, Ahmedabad (for short ‘the Tribunal’) in ITA No.209/Ahd/2022 for Assessment Year 2018-19.

“I. Whether in the law and fact & circumstances of the case, the Hon’ble Tribunal was right in upholding the view of the Ld.CIT(A) that furnishing of audit report in Form No.10B alongwith return of income filed, is procedural requirement, especially in view of the decision of the Hon’ble Supreme Court in the case of M/s.Wipro Ltd in Civil Appeal No.1449 of The appellant submits that in the instant case the tax effect involved is to the tune of Rs.54,00,41,875/- which is above the prescribed monetary limit specified under the CBDT’s Circular No. 17/2019 dated 08.08.2019.”

2. The brief facts of the case are as under.

2.1 The assessee is a registered charitable Trust under Section 12A of the Income Tax Act, 1961 engaged in the charitable activities for over 40 years.

2.2 In the return of income for Assessment Year 2018-19, th