The assessee claimed that form 10 was furnished later on but the same was not considered by the Assessing Officer who denied the benefit under section 11(2) of the Act and that form 10B was furnished along with the return of income.  Tribunal held that it was not clear whether the deficiency, if any was brought to the knowledge of the assessee. Therefore considering the totality of the facts, this issue was to be set aside and remanded to the Assessing Officer for adjudication afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. (AY.2015-16)