Assessee charitable trust, claimed exemption under section 11(5) on income which was accumulated in preceding year and was spent during relevant year. Assessment was completed allowing exemption to assessee. Subsequently, Commissioner invoked revision proceeding under section 263 on ground that assessee had not submitted documentary evidence to support its claim of utilization of said accumulated income for purpose of trust and, thus, there was breach of clauses (a), (b) and (c) of section 11(3). He further held that assessment order was erroneous as it was passed without making verifications and inquiries. It was noted that Assessing Officer had made specific enquiries and called for details of accumulated income and utilization of same which was duly furnished by assessee during assessment proceedings. Even before Commissioner, assessee had furnished specific details of utilization of funds. So it could not be said that it was a case of no enquiry but at best Commissioner could say it was lack of enquiry in manner he thought enquiry ought to be conducted. Since the Assessing Officer had conducted necessary enquiries regarding utilization of income for purpose for which it was accumulated and had accepted same which was a plausible view, impugned revision order was untenable.(AY. 2017-18)