Gujrat CM Relief Fund gave notice of accumulation u/s 11(2) in F.10 where in general objects of the trust were mentioned . Lower authorities disallowed the claimed of the assessee saying that notice has to be specific following SC in S.RM.M.CT.M. Tiruppani Trust(1998) 230 ITR 636 at p.640 (SC) However Ahemdabad Tribunal in GUJARAT CHIEF MINISTER RELIEF FUND (2015) 45 CCH 0205 04-11-2015, following Delhi High Court in Guru Nanak Vidya Bhandar Trust (2005) 272 ITR 379 (Del) held that where similar notice has been accepted by the department in preceeding and succeeding year, it can not challenge the notice for the year under consideration on the ground of being not specific. ITAT in Para 13 also mentioned that enquiry of AO was not aimed whether time limit for notice issued for earlier years was adhered.