The assessee  Trust claimed exemption under S.  11 and benefit on the accumulated income. CIT ( E ) rejected the application filed by the assessee for condonation of delay in filing form 10 on the grounds that the assessee did not claim the benefit of accumulation under section 11(2) in its return of income and that no cogent reason was given for the condonation of delay. On a writ the Court held that assessee’s contention that there was an error in making the claim under a wrong head was a question of fact and needed to be considered by the Commissioner(E). The order passed by the Commissioner (E) was to be quashed and set aside and the proceedings were remanded to him to consider this aspect. The application filed by the assessee for condonation of delay stood restored for consideration of the Commissioner (E). Matter remanded.