The Petitioner carries on various charitable activities including services of spiritual nature. The Petitioner filed the return of income on 19 September 2015 under S.  139(4A) disclosing ‘NIL’ income after claiming exemption under S.  11 of the Act. It is the Petitioner’s case that the Petitioner had claimed accumulation of income to the tune of Rs.58,00,000/-under S.  11 (2) of the Act. The Petitioner received an intimation under section 143(1) of the Act on 21 October 2016. By this intimation, the benefit of accumulation under S.  11(2) was refused, according to the Petitioner, because the Form 10 required to be filed under the Income-tax Rules, 1962, was filed beyond the period specified in S.  11(2). Application made for condonation of application was refused. On writ the petitioner contended that   it has been made under a wrong headthe error is procedural and the substantive claim of accumulation should not have been defeated in such a manner. High Court  directed the CIT (E) to consider the claim on merits order of rejection by CIT (E) was set aside.