Dismissing the appeal of the revenue the Court held that so long as assessee adheres to parameters required to be satisfied under section 10(23C) to avail exemption, it is entitled to exemption and, therefore, unless findings of fact are given on basis of evidence that assessee does not meet parameters of section 10(23C), exemption claimed cannot be denied on ground that it does not have independent Memorandum of Association, Bye laws, etc. (AY. 2014-15)