Assessee-trust had filed e-return of income on 9-2-2019 along with Form No. 10B declaring total income at nil after claiming exemption under section 11. Assessing Officer disallowed assessee’s claim on ground that return of income was filed beyond time limit prescribed under section 139(1).CIT(A) confirmed the action of the  AO. On appeal the Tribunal held that  provision of section 139(4) with effect from 1-4-2017 lays down that any person who has not furnished return of income within time allowed under section 139(1), may furnish return for any previous year at any time before end of relevant financial year or before completion of assessment whichever is earlier.Since relevant  assessment year ends on 31-3-2019, return filed by assessee on 9-2-2019 was within provision of section 139(4). The   Assessing Officer is  directed to allow claim of exemption under section 11.  (AY. 2018-19)