Assessee-trust received rentals from its trustees for property provided to them on lease. Assessing Officer relying on data available at makaan.com held that property was let out by assessee at a much lower rate as compared to market rate, thus, assessee had offered substantial concession in rent to persons specified under section 13(3) in contravention to provision of section 13(2)(b). Accordingly, he denied exemption under sections 11 and 12 to assessee.CIT(A) held  that Assessing Officer had merely relied on data available at a property dealing website and did not obtain valuation report from statutory authority. Tribunal held that the  assessee had derived benefit of tax exemption consistently over last few decades  both under Act of 1922 and thereafter 1961 Act, including three preceding assessment years.  As there was no change either in facts or in law in instant year from those in preceding years , order of CIT(A) is affirmed.   (AY. 2016-17)