Assessee public charitable trust filed its return as NIL claiming exemption under section 11.  Return was processed under section 143(1) by intimation order denying claim of exemption for reason that assessee forgot to file Form no. 10 along with claim for exemption along with return of income.  On receipt of the intimation the assessee uploaded the Form No 10 along with rectification application. The AO rejected the application.  On appeal  the Tribunal held that  as per insertion of new sub-clause (c) of section 11(2) assessee was required to furnish Form no. 10 along with return of income from assessment year 2016-17 onwards and there was no delay prescribed for filing Form no. 10 for relevant assessment year 2015-16. There was only an intimation under section 143(1) made about rejection of claim of assessee and there was no regular assessment made for relevant year and assessee filed Form No. 10 before Assessing Authority before completion of regular assessment thus, assessee was eligible for grant of exemption.  (AY. 2015-16)