AO completed assessment of assessee-trust under section 143(3), for assessment year 2017-18. Subsequently, CIT(E) noticed that certain amount had been donated by assessee to other institutions out of accumulated fund in earlier previous year and AO failed to tax same.  As per Explanation to section 11(2) read with section 11(3)(d), donations given out of accumulated funds under section 11(2) of earlier previous years are not allowable as application of income for charitable or religious purposes, and therefore, same would be deemed to be income of assessee of previous year 2016-17, and AO ought to have examine this issue during assessment under section 143(3).Therefore, CIT(E) rightly set aside matter to file of AO for making a de novo assessment after proper examination of issue involved. (AY. 2017-18)