FORM 10BB for ITR 7

One of my client and one of my CA friend file a trust return for py 21 22 with tax audit return in form ITR 7 along with form 10B



After filing the return along with audit report my CA friend realise that 10 form number 10 BB was introduced for filing of return under section 10 (23c)

Meanwhile the return was process by the tax officer along with tax due by applying exemption not allowed due to non filing of audit report in the prescribed form


Now rectification on return data was request for mistake apparent from the record

The same was rejected by the ITO CPC

Please suggest any other step to be required for reducing the tax liabilities