Assessee, a charitable trust, filed its return claiming loss for relevant years. Return is processed  under section 143(1) disallowing application of income under section 11(1)(a).Assessee did not act thereon and filed appeal before Commissioner (Appeals) with a delay of 3 years 2 months and 2 years and 2 months for two years respectively.  CIT(A) dismissed  the appeal as not maintainable on finding of gross negligence. On appeal the Tribunal held that   since assessee-trust filed its return in Form 5, which was meant for business incomer, processing of returns denying exemption under section 11(1)(a) was a mistake apparent from record and Commissioner (Appeals) should have directed Assessing Officer to consider assessee’s returns of income as rectification petitions. Matter remanded. (AY. 2014-15, 2015-16)