Assessee trust was registered under section 12A and was running several educational institutions. It filed its return of income claiming exemption under section 11. Assessing Officer made certain additions to assessee’s income on ground that assessee had spent less than mandatory 85 per cent of total receipts. Assessee filed appeal before National Faceless Appeal Centre (NFAC) and submitted that relevant Form No. 10, which was filed before department explaining amount of money, which was yet to be spent and how they planned to spend remaining amount in course of next five years, needed to be examined and considered by Assessing Officer while framing assessment order, which was not done by him.  NFAC dismissed assessee’s appeal holding that there was no material on record to warrant interference with order of Assessing Officer. Tribunal held that since NFAC had not adjudicated issue on merits, matter is  remanded back to file of NFAC for de novo adjudication. (AY. 2016-17)