The assessee  filed Form No. 9A exercising the option in terms of Explanation 1 to section 11(1) on the ground that the amount received in December could not be spent in the last quarter and, therefore, the same was being accumulated. However, Form No. 10 was not filed by assessee within the specified due date as required under the Act. The assessee filed Form No. 10 along with an application for condonation of delay.  Commissioner (E) rejected the application for condonation of delay. On writ the Court held that since the assessment year 2016-17 was the first year wherein Form No.10 was to be filed electronically, hence possibility of the assessee having faced technical glitches while filing requisite forms could not be ruled out. Further, the benefit of accumulation under section 11(2) ought not to be denied to assessee since the entire accumulated amount had actually been applied to charitable purposes well within the time allowed under the Act, and the activities of the assessee-trust were genuine. The delay was condoned, and the order rejecting condonation of delay in filing Form No.10 was set aside. Circular No. 3/2020 dated 3-1-2020. (AY. 2016-17)