Tribunal held that no material has been brought on record by the ld. DR to demonstrate that the view taken by the Tribunal in the earlier years was on the different set of facts. Admittedly, there is no change in facts and circumstances as compared to the previous years and subsequent years, and therefore, principle of consistency squarely applicable to the present case on hand. Therefore, the AO was directed to treat the assessee as a charitable institution and allow exemption under section 11 of the Act. (AY.2013-14 to 2015-16)