Assessee purchased a property on first floor of a complex having shops constructed on ground floor and claimed exemption.  Assessing Officer denied the exemption considered property to be of commercial nature. Commissioner (Appeals) confirmed the order of Assessing Officer. On appeal the Tribunal held that the assessee had purchased property as a residential property and registering authority had also registered said purchase considering it as a residential property.-Electricity Department had also considered use of said premises as a residential use and had charged electricity rates accordingly. Further, Municipal authorities had also charged property tax treating it as a residential property. Denial of exemption was held to be not valid. (AY. 2010-11)