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2018 (4) TMI 1860 - AT - Income TaxEligibility for exemption claimed u/s 10(21) - CIT- A allowed deduction as relying on assessee's own case - HELD THAT:- CIT(Appeals) has followed the order of this Tribunal in the assessee's own case for the assessment year 1997-98 in which this Tribunal found that the assessee is eligible for exemption under Section 10(21) of the Act. This order of the Tribunal for the assessment year 1997-98 was subsequently followed by this Tribunal in the assessee's own case for assessment years 1998-99 and 2000-01. Even though an appeal was said to be filed before the High Court, the Ld.counsel submitted that the appeal was not numbered till date by the High Court and it was returned for rectification of certain errors - this Tribunal is of the considered opinion that when the co-ordinate Bench of this Tribunal for assessment years 1997-98, 1998-99 and 2000-01 found that the assessee is eligible for exemption under Section 10(21) of the Act, this Tribunal do not find any reason to interfere with the order of the lower authority - Decided in favour of assessee.
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