ORDER 

PER SUDHANSHU SRIVASTAVA, J.M.

All these three appeals have been preferred by the revenue against the order of Ld. Commissioner of Income Tax (Appeals)- 19, New Delhi {CIT (A)} vide orders dated 02.05.2016 for assessment years 2009-10, 2010-11 and 2012-13 respectively and involve identical issues; therefore these were heard together and are being disposed of by this common order for the sake of convenience.

2.0 Brief facts of the case are that the assessee claims to be an Agricultural Produce Market Committee regulating the marketing of agricultural produce. It is the assessee’s claim that it was eligible for exemption u/s 10(26AAB) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). For assessment year 2009-10, the return of income was filed declaring a loss of Rs. 1,84,928/- after claiming deduction of Rs. 92,76,540/- u/s 10(26AAB) of the Act. In assessment year 2010-11, the return of income was filed declaring loss of Rs.1,69,427/- after claiming deduction of Rs. 1,06,26,739/- u/s 10(26AAB) of the Act. In assessment year 2012-13, the return was filed declaring a loss of Rs. 2,23,586/- after claiming deduction of Rs. 6,04,06,259/- u/s 10(26AAB) of the Income T