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2018 (3) TMI 467 - AT - Income TaxDenial of exemption u/s 11 - Held that:- As regards the claim of exemption u/s 11, AR has fairly conceded that the issue is covered against the assessee by the judgment in assessee’s own case for A.Ys. 2009-2010 and 2010-2011 [2014 (12) TMI 1314 - KERALA HIGH COURT]. Hence, the grounds relating to the claim of exemption u/s 11 are rejected. Further, we notice that assessee cannot be termed as a local authority, as enumerated in section 10(20) of the I.T.Act, hence benefit under the said section cannot be granted to the assessee. As regards the computation of income, we find that assessee had not raised any grounds on said issue before the CIT(A). Therefore, the issues raised as regards the computation of income does not arise out of the order of the CIT(A). The issues that does not arise out of the order of CIT(A) cannot be subject matter of adjudication by the Tribunal unless it is a pure question of law or issues, which does not require examination of fresh facts. In the instant case, the issue raised for the first time with reference to computation of income is not a legal issue, but a pure factual issue, which were never agitated before the A.O. nor the CIT(A). Therefore, the issue of computation of income cannot be raised for the first time before the Tribunal. Hence, the grounds relating to the computation of income made by the assessee for A.Ys 2011-2012 and 2012-2013 are rejected. - Decided against assessee.
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