Revenue cannot deviate from prior years decisions without demonstrating change in factual matrix

DCIT Vs CMR Jnanadhara Trust (ITAT Bangalore) ITAT Bangalore held that revenue cannot deviate from its decisions taken in prior years without demonstrating a change in the factual matrix. Thus, exemption benefit u/s. 11 cannot be denied as similar payment made to specified persons were accepted by revenue in earlier years. Facts- The present appeals are filed by the revenue. The primary issue raised by the Revenue pertains to the alleged error by the learned CIT(A) in granting the benefit of exemption under Section 11 of the Act, despite disregarding payments made to specified persons, which a...