Assessee-trust earned income from various sources and invested balance amount in fixed deposits. Assessee neither filed Form 10 explaining purpose of accumulation of income under section 11(2) nor filed any details of investment in fixed deposits before Assessing Officer.  Assessing Officer made additions. CIT(A) up held the order of the AO. On appeal the Tribunal held that   the assessee submitted that it had not filed Form 10 either with return of income or at assessment/appellate stages, but said Form-10 had been filed along with resolution of executive committee indicating accumulation of income for purpose of objects of trust and also filed relevant proof of investment under section 11(5).  Assessee had also filed a petition for condonation of delay in filing Form 10 and said petition was pending for disposal. Since assessee had filed Form 10 along with resolution of executive committee and petition for condonation of delay was pending for disposal, matter is  remanded back to Assessing Officer to reconsider issue in light of Form 10 filed by assessee after disposal of application filed by assessee for condonation of  delay. (AY. 2020-21)