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2017 (10) TMI 1592 - AT - Income TaxDenial of exemption claimed u/s 11 - charitable activity u/s 2(15) - HELD THAT:- As decided in own case [2013 (9) TMI 84 - ITAT NEW DELHI] assessee is eligible for exemption u/s 11 - AO is not justified to deny the exemption u/s. 11(1) as the assessee is involved in the charitable work of promoting the welfare and cause of the youth. In our opinion, the issues raised in the present appeal is squarely covered by the order of the Ld. CIT(A) for earlier assessment years - CIT(A) has rightly directed the AO to allow the exemption u/s. 11(1) of the Act to the assessee with all the consequential benefits, which does not need any interference on our part, hence, we affirm the impugned order of the Ld. CIT(A) on the issues in dispute and reject the grounds raised by the Revenue.
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