Dismissing the appeal of the revenue the Court held  that  exemption under section 10(23C)(iv) / sections 11 and 12 could not be denied when identical benefit had been granted in earlier years and no distinguishing feature was shown. Additional claim before CIT(A) was maintainable and could be adjudicated by appellate authority Residential accommodation provided to trustees in their capacity as long-serving employees on payment of licence fee / on compassionate grounds did not amount to undue benefit so as to attract section 13(2)(b) read with section 13(3).No infirmity in Tribunal’s order upholding CIT(A). (AY. 2016-17)