Revenue Authorities Should Have Accepted Assessee's Accumulation Claim u/s 11 Despite Omission in Form-10 Purpose.

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....Exemption u/s 11 - The claim of assessee for accumulation ought to have been accepted by the revenue authorities. Even in the order of assessment the AO has accepted that Form-10 was filed by the assessee and the only grievance was that the purpose for accumulation was not mentioned. - No additions.....