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2017 (11) TMI 516 - AT - Income TaxEligibility to exemption u/s 11 - Held that:- It is submitted that in earlier Assessment Years the Exemption was granted by the Department which was taken into cognizance by the CIT(A) in his order. There is no need to interfere with the order of the CIT(A). As per the decision in assessee’s own case passed by the ITAT and confirmed by the Hon'ble High Court, the issue is squarely covered in favour of the assessee. There was no change in the object and purpose of the assessee. There is no adverse finding against the assessee on any matters and as such it is difficult to sustain the order of the AO denying the exemption u/s 11(1) to the assessee - Decided against revenue.
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