Denial of accumulation benefit where required returns or statements are not filed by the due date, affecting charitable trusts' exemptions. Exemption is automatically denied for the previous year when commercial receipts exceed the prescribed threshold, without need for cancellation proceedings; additionally, accumulation benefits are denied if the statement of accumulation or the return of income is not furnished on or before the statutory due date, though Forms 10 and 9A should be filed earlier to facilitate audit review.