Assessee trust was formed with an aim to provide rehabilitation to people, who were victims of communal violence. Assessee claimed to have received contribution from public for providing relief to riot victims. The assessee filed return declaring nil income. Since registration under S. 12AA was not granted as on that date, declaration in Form 10 was not furnished. Return was accepted and an assessment order was passed. A notice under S.148 was issued and reassessment order was passed determining total income at certain amount in absence of registration under S. 12AA of the Act. Assessee was granted registration under S. 12AA by an order dated 2-2-2005 with effect from 10-12-1997, pursuant to the order of the Tribunal. On receipt of grant of registration under S.  12AA with retrospective effect, filed Form No. 10 claiming benefit of accumulation of income under S.  11(2) and made application for condonation of delay in filling Form No. 10.  The assessee had filed the Form No. 10 on 27-4-2005 for accumulation of funds in order to enable the assessee to identify the other victims of the riot in a systematic manner. DIT(E) rejected said petition for condonation of delay. On writ allowing the petition the Court held that since when Form 10 ought to be filed assessee was not enjoying benefit of exemption under S. 12AA and immediately having received declaration under S. 12AA with retrospective effect assessee submitted said Form 10, assessee had explained delay in filing Form 10 satisfactorily, accordingly the CIT (E) is not justified in rejecting application for condonation of delay. Matter remanded. (AY. 1998-99)