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5. However, the CIT(A) was not satisfied with the submissions made on behalf of the assessee. According to him, Section 11(2) comes into operation only when there is short application of income towards object of a charitable or religious trust. Therefore, unless the income of every assessment year is worked out and the said income is not applied to the object of the appellant trust to the prescribed extent, Section 11(2) cannot come into play. Consequently, as per Rule 17 of the Income-tax Rules, 1962, Form No. 10 has to be filed before the expiry of the time allowed for filing the return Under Section 139. Therefore, the intention of accumulating income Under Section 11(2) has to be communicated to the Department every year and, therefore, one time filing of Form No. 10 will not automatically entitle the assessee to claim the said benefit for succeeding assessment years. The CIT(A) has also examined the contents of Form No. 10 filed by the assessee along with the return of income for the assessment year 1992-93. According to him, neither the amount of income nor the percentage of income to be accumulated was mentioned. Thus the Form No. 10 did not contain the complete information. Accordingly, Form No. 10 filed in assessment year 1992-93 was defective. For the reasons mentioned above, the CIT(A) confirmed the order of the Assessing Officer denying the accumulation Under Section 11(2) of the Act. Aggrieved by the same, the assessee is in appeal before the Tribunal.