Assessee filed its return of income claiming exemption under section 10(23A). In course of assessment proceedings, assessee claimed exemption under section 11 and also filed Form 10 along with application, seeking condonation of delay in filing same. Assessing Officer passed assessment order without taking into consideration exemption claimed by assessee. CIT (E) dismissed condonation of delay application preferred by assessee, holding that assessee had no intention of filing Form 10 within due date and was not prevented by any reasonable cause from filing same. On writ the Court held t delay in filing Form 10 occurred because amendments went unnoticed by officials of assessee. Assessment year 2016-17 was first occasion subsequent to amendments in section 11 and 13 by way of Finance Act, 2015. Therefore, there was no reason to disbelieve explanation furnished by assessee to explain delay in filing Form 10. Further, mere failure to claim accumulation could not be read as reasons to believe that assessee did not intend to file Form 10.Order passed by Commissioner (E) is to be set aside and, delay in filing Form 10 is  condoned. Circular No. 07/2018, dated 20-12-2018, Circular No. 03/2020 dated 3-1-2020, and Circular No. 17/2022, dated 19-7-2022.(AY. 2016-17)