Return-processing adjustments to a charitable accumulation claim...

Return-processing adjustments to a charitable accumulation claim require compliance with the first proviso to section 143(1A), including an opportunity before the adjustment is made. Non-compliance vitiated the adjustment. Where an assessee's accumulated amount was incorrectly reported through an inadvertent return-form error, supported by an indemnity bond and a revised Form 10B, rectification required substantive consideration rather than rejection solely on a technical basis. The processing and rectification orders were set aside and remanded for consideration of the revised audit report, determination of correct income, and grant of admissible relief.