Assessee-trust maintained separate accounts for various donations, including corpus donations, which were earmarked for specific purposes and utilized accordingly.  Assessing Officer added back a sum of Rs.14 lakhs to disclosed income of assessee, citing non-compliance with provisions of section 11(2) due to late filing of Form No.10. The assessee filed appeal against intimation and also rejection of application under section 154 of the Act. On appeal the Tribunal held that   statutory provisions requiring filing of Form No. 10 online along with return of income came into effect from assessment year 2016-17.Since  return of income was filed within time provided under section 139(1) and Form No. 10 was also filed manually before filing of return before Territorial Jurisdictional Assessing Officer, delay caused in electronically filing Form-10 for rectification, should have been condoned.Therefore, assessee was directed to upload form electronically within 30 days from receipt of order. (AY. 2016-17)