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2016 (6) TMI 1387 - AT - Income TaxExemption u/s 11 denied - appellant’s primary activities were not for the benefit of the public at large and were also not of charitable nature - HELD THAT:- The order for the A.Y. of 2008-09 [2015 (2) TMI 449 - ITAT MUMBAI] has been passed under the similar circumstances hence the same is applicable in this assessment year also. No distinguishable material was produced before us to which it can be assumed that the activity of the institute has now being changed. The object and activity of the institute are quite similar with the assessment year of 2008-09 vide which the above mentioned order has been passed. We found no ground to deviate with the finding of the order of the Tribunal mentioned above. Therefore, in the said circumstances we are of the opinion that the assessee is charitable organization and eligible for deduction u/s.11&12 of the Act. - Decided in favour of assessee
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