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2017 (5) TMI 169 - AT - Income TaxExemption u/s 11 of the IT Act - denial on the ground that it exceeded the number of Indian students permitted in each class, in violation of the approval granted by Min of External Affairs - Held that: - We are surprised that the Ld.CIT(A) upheld the order of A.O on the issue of admission of Indian students over and above the prescribed limits, without noticing the order of her predecessor, which was accepted by Revenue in that year. Since this issue was already crystallised by the order of CIT(A) in earlier year, We are of the opinion that A.O was precluded in making that as an issue in the Assessing Order in this year. Ld. CIT(A) should have followed the predecessor order on the issue, rather than relying the consequential order passed by A.O on wrong appreciation of facts. Since, this issue is no longer required to be adjudicated, as it was crystallised in earlier year in favour of Assessee, we have no hesitation in setting aside the order of A.O and CIT(A) on this issue and allow the grounds of Assessee - appeal allowed - decided in favor of assessee.
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