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<h1>High Court allows revised return despite initial filing without auditor's report. Exemption claim accepted after compliance.</h1> The High Court ruled in favor of the assessee, agreeing with the Appellate Tribunal that the assessee was entitled to file a revised return under section ... Charitable Trust, Return The assessee filed its return for the assessment year 1974-75 without attaching the auditor's report. Later, a revised return was filed with the auditor's report. The Income Tax Officer rejected the claim for exemption under section 11(1)(a) due to non-compliance with section 12A(b). The Appellate Tribunal held that the assessee was entitled to file a revised return under section 139(5). The High Court agreed with the Tribunal, ruling in favor of the assessee.