Held that when the assessee had submitted form 10 within time in compliance with rule 17, the Assessing Officer had erred in denying the benefits claimed by the assessee under section 11(2) of the Act. At the same time, the Commissioner (Appeals) had erred in dismissing the appeal filed by the assessee challenging the order under section 154 of the Act passed by the Assessing Officer. For the earlier years the Assessing Officer allowed such rectification application. In these circumstances, the authorities were required to follow the rule of consistency instead of generating unnecessary litigation. The Assessing Officer was to rectify the order allowing the claim admissible to the assessee under section 11(2) of the Act after due verification of the facts claimed by the assessee. (AY.2015-16)