Section 11 read with sections 154 and 143 of the Income Tax Act,1961 — Trust — Exemption — In order to claim benefit of section 11(2), assessee trust filed Form No. 10 belatedly and thus same was rejected by AO. it could be concluded that when assessee was entitled to a statutory benefit, it was incumbent upon concerned authority to examine admissibility of benefit than to foreclose asseasee on technicalities and therefore, impugned order was to be set aside with a direction to AO to take note of Form No 10 accompanied with Board Resolution and thereupon, take a decision on merits of case — Chandrapranhuji Maharaj Jain vs. Deputy Commissioner of income tax [2019] 266 Taxman 399 (Madras)