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2019 (8) TMI 1794 - ITAT DELHIExemption u/s 11 - AO treated the assessee’s contract with Fortis Hospital for running hospital as commercial activity - objects of the assessee seems to be charitable in nature but the activities carried out by the assessee, which resulted in income, are commercial in nature - HELD THAT:- It is an admitted fact that for the Asstt. year 2007-08, the AO has allowed such an exemption. In these circumstances, we are of the considered opinion that the learned CIT(A) rightly followed the rule of consistency and allowed the claim of the assessee. We find no reason to interfere with the same. We accordingly uphold it. Appeal of the revenue being devoid of merit, is liable to be dismissed. The appeal of the revenue is accordingly dismissed.
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