Assessee-trust filed audit report in Form no. 10B and sought for claim of accumulation of income under section 11(2)  Assessing Officer rejected said claim on grounds that Form 10 was not filed. Form 10 was filed beyond due date along with application for condonation of delay. Assessing Officer rejected the application. The application for condonation of delay was dismissed by the Commissioner. On writ   it was contend that  assessee’s auditor that since factum of accumulation of receipts was reported in audit report in Form No.10B he was under bona fide impression that there was no separate requirement to file a separate statement and that provisions of section 11(2) were complied with.The  assessee’s auditor admitted to oversight that he did not consider provisions of rule 17 which required a separate statement in Form No. 10 to be filed apart from audit report in Form No.10B and  also the  intimation with respect to denial of accumulation of income was received during pandemic period. Allowing the petition the Court held that   since delay was not intentional or deliberate, assessee could not be prejudiced on account of an ignorance of rules admitted by professional engaged by assessee and thus, delay was  condoned. (AY. 2019-20)