2014 (3) TMI 1086

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....ed by the Revenue is directed against the order passed by the Ld.CIT(A) -1, Mumbai dated 06.07.2012 for the Assessment Year 2009-10. 2. In this appeal, the revenue has agitated the action of the Ld.CIT(A) in directing the AO to allow the benefit of exemption to the assessee u/s 11 of the Income-tax Act. 3. It is noted that the AO, in the assessment framed u/s 143(3) of the Act denied the benefit....