Is it mandatory for filing tax audit report before filing ITR ? or can I file ITR 1st and then TAR

Hi,
for the AY 2019-20, we have filed ITR of a trust before filing Form 10B ( audit report ) both are with in the respective due dates, but now department has issued a notice stating we are violated the conditions of sec 11 and ineligible to claim exemption under sec 11 due to non filing of form 10B along with ITR form, is it valid ?