Audit report filing requirement for charitable trusts: late auditor reports may be accepted if delay is beyond the trust's control. Charitable or religious trusts with income above the statutory threshold must have accounts audited by a qualified accountant and furnish the signed auditor's report in the prescribed form along with the return of income; where delay in filing the report is beyond the assessee's control, the exemption should not be denied solely for late filing and the assessing officer should record reasons when accepting a belated report.