The assessee Trust filed the return of income u/s 139(4A) disclosing nil income, after claiming exemption u/s. 11(2) of the Act.In the intimation passed by the AO u/s 143(1) of the Act accumulation of income to the extent of Rs.58,00,000  was refused on the ground that form No 10 as required to be filed was filed beyond the period specified in S.11(2) of the Act. The assessee trust moved application u/s. 264 of the Act to condone the delay in filing of form no 10, which was rejected.   On writ it was contended that the there was error while filing up form No 10 electronically and for this  error entire claim ought not be rejected.  Court held that there was no finding in the order as to whether the entry was made due to error or it was a deliberate act. The Court remanded the matter to CIT (E) to decide on merits  and also whether cogent reason exists for condonation of delay. (WP No. 3633 of 2019 dt 3-1-2020)