Assessing Officer denied exemption under sections 11 and 12 for reason that assessee had delayed filing Form No. 10A and Form No. 10B. Assessing Officer  assessed gross receipt of assessee society as its income and brought same to tax. On appeal the Tribunal held that where assessee’s claim for exemption under sections 11 and 12 is  declined, Assessing Officer is  obligated to have considered its claim for deduction of expenses raised in income and expenditure account while deducing its taxable income.  Matter is  remanded  to Assessing Officer to consider its claim of deduction of expenses as debited in income and expenditure account.  (AY. 2016-17)