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I know that 'verb' + ing form is mainly used for indicating an action in progress. Does it have the same meaning in the statement below?

We are not keeping the files.

Does it have the same meaning as 'We do not keep the files'?

Which one is the correct statement?
Comments  
MaanuMp
If we say: We are not keeping the old files. we are saying, we no longer need them.

In that context, the answer is Yes
Can you confirm whether my unstanding is correct?

'We are not keeping the files' means 'We no longer need (keep) them'

'We do not keep the files' means 'Somebody else is keeping the files'

Can you explain the meaning of the meaning of the statements below?

We are keeping the files

We keep the files
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MaanuMp
'We do not keep the files' means 'Somebody else is keeping the files'

In a nutshell, yes.

If you notice my last reply, I added "old" in your sentence to make the context suitable to the meaning you have intended. Without it, your sentence is open to interpretation.

We don't keep the files -can be interpreated as "we are not the keeper/ care taker of the files"

If you want to keep something, you want to have it in your possession or under your care.

So context is very important in determining exactly what meaning it really converys.