No prescribed format to defer application of trust's income to later years if less than 85% of incom

IT: Where assessee-trust, failing to use 85 per cent of income from property, wrote letter conveying department for option available under clause (2) of Explanation to section 11(1) to allow it to spend surplus amount to next year, no disallowance was to be made merely on ground that declaration was not made in a prescribed manner