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The Revenue is in appeal before the Tribunal by raising the ground that on the basis of facts and circumstances of thecaseand in law, the Ld. CIT(A) has erred in ignoring the fact that the assessee is not eligible for exemption u/s 11 of the I.T.Act,1961.

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Sec. 11 of Income Tax Act, 1961— Exemption — CIT(A) has rightly observed that there is no sufficient reason to deviate from the appellate orders of the CIT(A) of the earlier years allowing the exemption u/s. 11(1) and accordingly, the AO was directed to allow the exemption u/s. 11(1) with all consequential benefits, which does not need any interference, hence, the action of the CIT(A) was upheld - Following the consistent decisions of the Tribunal in assessee’s own case for the preceding assessment years, there is no infirmity in the order of the CIT(A) in holding that the activities of the assessee are charitable in nature and the assessee is entitled to the claim of exemption u/s 11 - ASSTT. CIT V/s PHD CHAMBER OF COMMERCE & INDUSTRY - [2020] 27 ITCD Online 054 (ITAT-DELHI)