Assessee-trust filed its return and a revised return claiming exemption under section 11, including accumulation under section 11(2). An intimation under section 143(1) denied the claim under section 11 on the ground that Form No. 10 ought to have been filed before the due date of the original return.  Assessee uploaded Form No. 10 and, applied to Respondent No. 1 under section 119(2)(b) seeking condonation of a delay of 523 days in filing Form No. 10, explaining that its Chartered Accountant had inadvertently not e-filed Form No. 10 though trustees had, resolved to accumulate amount and signed Form No. 10 in paper format, and stating that e-filing of Form No. 10 was a recently introduced requirement. Respondent No. 1 rejected the application under section 119(2)(b), holding that no reasonable cause was shown for delay and that there was no proof supporting assertions regarding reasons for late filing. On writ, the Court condoned the delay and set aside the order. (AY. 2016-17)