Assessee filed its return which was processed under S. 143(1) of the Act. Subsequently, assessee filed application under S. 154 contending that by mistake it had not filed Form No. 10 along with extract of Board Resolution for accumulation of funds for purpose of construction of a temple at a particular property as envisaged under S.  11(2) which in turn permitted assessee to not include said income for taxation purposes.AO rejected assessee’s application holding that return filed by assessee was not accompanied with Form No. 10 and Board Resolution, and even if Board Resolution with Form No. 10 had been enclosed with return, such filing would have been beyond time under section 139(9) and, thus, assessee could not be allowed for accumulation of income under S. 11(2) of the Act.  Tribunal upheld order of the AO. On appeal High Court held that when assessee was entitled to a statutory benefit, it was incumbent upon concerned authority to examine admissibility of benefit than to foreclose assessee on technicalities. Therefore, order was to be set aside and, matter was to be remanded back to A.O. to take note of Form No. 10 accompanied by Board Resolution and, thereupon, take a decision on merits. Accordingly the matter was remanded. (AY. 2008-09)