Assessee  constructed ground plus three floors building. The nature of construction is mentioned as Mosque, Orphanage School and Staff quarters. The AO denied the exemption. On appeal the CIT(A) allowed proportionate disallowance. On appeal by the Revenue the Tribunal held that  the third floor of the property is being used for the residence of assessee is contrary to the statement of the assessee filed before GHMC seeking  regularization of the property. Said statement clearly shows that the assessee has not used the property for residential purpose within the time granted by the statute and further there is no evidence to show that the assessee has invested money in raising of construction of a residential house. Accordingly the  assessee is not entitled to any relief. The Tribunal also  held that  there cannot be any exemption on   pro rata basis.  Order of CIT(A) is set aside.   (AY-2013-14)