Held that the assessee-society having inadvertently shown its income under the head business income instead of income from other sources  in its return and later filed a rectification application, it was actually a revised return revising the head of income disclosing the income under the correct head of income and not a rectification application simpliciter; such return of income is deemed to be accepted by the Revenue and, therefore, there is no justification in denying the claim of exemption under s. 11 to the assessee-society. (AY.2016-17)