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TMI Blog2017 (5) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... t authority was required to consider the same in accordance with law. Under the circumstances, the matter is required to be remanded to the respondent authority to consider the application of the petitioner and /or claim of the petitioner under Section 11(2) of the Act afresh by considering rectified Form No.10 in accordance with law for which we have not expressed any opinion whether such rectified Form was permissible or not. However, in any case, the respondent authority was required to deal with rectified Form No.10. - Special Civil Application No. 2422 of 2017 - - - Dated:- 13-4-2017 - M. R. Shah And B. N. Karia, JJ. Mr SN Divatia, Advocate for the Petitioner Mrs Mauna M Bhatt, Advocate for the Respondent JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of ₹ 15,50,000/- as required under the provisions of Section 11(2) of the Act. The return for the year under consideration was processed under Section 143(1) of the Act on 14/01/2016 wherein benefit of accumulation of ₹ 15,50,000/- was not allowed in the absence of Form No.10. Thereafter, the assessee trust submitted Form No.10 belatedly and submitted an application dated 23/09/2016 to condone the delay in submitting Form No.10 within the prescribed period in exercise of powers under Section 119(2) (b) of the Act and to consider Form No.10 as well as to consider the claim of the assessee under Section 11(2) of the Act in accordance with law and on its own merits. However, it appears that thereafter somewhere on 16/11/2016 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng rectified Form No.10 in accordance with law for which we have not expressed any opinion whether such rectified Form was permissible or not. However, in any case, the respondent authority was required to deal with rectified Form No.10. [5.0] In view of the above and without further expressing anything on merits with respect to the claim of the petitioner under Section 11(2) of the Act, the impugned order is quashed and set aside on the aforesaid ground alone. The matter is remanded to the appropriate authority to consider the application of the petitioner afresh in accordance with law and on its own merits and by dealing with the rectified Form No.10 in accordance with law. However, it is made clear that we have not expressed anything ..... X X X X Extracts X X X X X X X X Extracts X X X X
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