Accumulation applications under section 11(2) authorised to be condoned by Commissioners, streamlining belated Form No.10 admissions. The Board authorised Commissioners of Income-tax by order under section 119(2)(b) to admit belated applications for accumulation of income under section 11(2) read with rule 17 and Form No.10, delegating to Commissioners the power to condone delay and dispose of such applications where conditions for entitlement and prior Board practice are satisfied.