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2023 (2) TMI 856 - AT - Income TaxAssessment u/s 153A - Disallowance of exemption u/s 11 - HELD THAT:- It is not in dispute that the Coordinate Bench of the Tribunal [2018 (3) TMI 1079 - ITAT DELHI] has granted the benefit of Section 11 of the Act to the assessee trust. Therefore, the action of the CIT(A) in relying on the order of the assessee and deleting the disallowance of exemption u/s 11 of the Act requires no interference. Therefore, we do not find merit in the grounds of appeal of the Revenue.
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