Dismissing the appeal of the Revenue the Court held that  there is nothing in either section 11(2) or rule 17(2) that mandates furnishing of resolution of assessee-trust in order for statement with respect to income being accumulated/set apart for carrying out activities of trust in Form No. 10 to be acted upon by Assessing Officer.  Accordingly the  Revenue cannot insist on a copy of resolution being furnished regarding amount being accumulated for charitable activities. (AY. 2007-08, 2008-09)