Assessee-trust filed Form 10 beyond due date and had sought accumulation of income under section 11(2) which was in contravention of section 13(9).  Assessing Officer disallowed benefit of accumulation and made addition to income of assessee-trust. CIT(A) affirmed the order of the Assessing Officer. On  appeal the Tribunal held that the assessee submitted that there was a delay in filing return of income and assessee had filed application for condonation, which was pending consideration. Matter is  restored to file of Assessing Officer and he was to be directed to take a decision in accordance with law after assessee’s application for condonation of delay in filing return of income had been disposed off by relevant authority. (AY. 2017-18)