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2017 (6) TMI 1363 - ITAT PUNEExemption u/s 11 - denial of exemption by invoking the provisions of Sec.13(1)(c) - HELD THAT:- We find that Ld.CIT(A) while deciding the issue in favour of the assessee had relied on the decision of the Co-ordinate Bench of the Tribunal in assessee’s own case for A.Y. 2008-09 [2015 (3) TMI 493 - ITAT PUNE]. Before us, Revenue has not placed any material on record to demonstrate that the facts in the year under appeal are distinguishable to that of earlier years. In view of the aforesaid facts and following the same reasoning of the Tribunal in assessee’s own case for A.Y. 2008-09, we find no reason to interfere with the order of Ld.CIT(A). Thus, the grounds of Revenue are dismissed.
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