Do I still need an Entitlements.plist file for an ad-hoc build?

As of Xcode 4.2 you no longer have to create an Entitlements.plist file when creating applications that do not require any special permissions to run. The get-task-allow entitlement is automatically set to true or false, depending on what kind of provisioning profile you sign your application with (Developer, Ad Hoc, or App Store).

ref:http://help.testflightapp.com/customer/portal/articles/535398-invalid-profile-distribution-build-entitlements-must-have-get-task-allow-set-to-false-

i just tried , no need entitlements for simply ad-hoc , simply using ad-hoc profile to archive and share , then fine .

From the iOS Developer library:

If you're doing an Ad Hoc distribution, you must properly configure your project to include an Entitlements.plist file and uncheck the get-task-allow checkbox (which sets it to False). http://developer.apple.com/library/ios/#technotes/tn2242/_index.html

There's no issue with leaving the Entitlements.plist file in the Distribution build, I've had several apps submitted with it.Actually, Entitlements.plist is also for other iOS features that your app may use:

Entitlements. These files define properties that provide your application access to iOS features (such as push notifications) and secure data (such as the user’s keychain).

http://developer.apple.com/library/ios/#documentation/Xcode/Conceptual/iphone_development/115-Configuring_Applications/configuring_applications.html

Also check this answer:The executable was signed with invalid entitlements