An If statement where the Logical test is true, but returns the False result in the sheet

Hi out there.

I tried something that I thought shouldn't work, but am getting a strange response.

I have raised an if statement that attempts to search a range of cells in a single row (i.e. some 20 odd columns of cells) to see if a primary cell in the formula row matches any of the inputted data in my range row. i.e:
=IF(OR($B53=$D$12:$S$12),0,C53)

Yes I know that this shouldn't work, according to everything that I know about excel it shouldn't work, but this is my issue:

The formula, when looking at the function arguement pop-up says that the logical test it TRUE and gives the True Result. The result showing in the particular cell is the FALSE response. The attached photo is this issue, and I am attaching a file that has this issue. I've highlighted the two rows in my data table that the references relate to.

A picture of the response:
Excel response.jpg

The file:
Book1.xlsx

Also on the origional file (sorry commercial-in-confidence guys, I can't give this to you) the first test cell reference (i.e. the M159) is also logical test True, returning the false result, as it does for the M119 line in the attached file. In the attached file here, the M159 test is giving the True response.

I'm confused here. The differing responses are confusing.

Can anyone please advise:
1. why excel is showing the false result when the logical test is true and the function arguement screen shows the True result,
2. why I would get the differing results in the first search term in two different files,
3. and if there is a way to use the simplified formula to acheive the correct response considering the Function Agrument screen says it should be working?

Yes I know that I can use the following to get this to work (see cell D34), but the questions above still remains:
=IF(OR($B34=$D$12,$B34=$E$12,$B34=$F$12,$B34=$G$12,$B34=$H$12,$B34=$I$12,$B34=$J$12,$B34=$K$12,$B34=$L$12,$B34=$M$12,$B34=$N$12,$B34=$O$12,$B34=$P$12,$B34=$Q$12,$B34=$R$12,$B34=$S$12),0,C34)

Thanks had overlooked the countif function it should work fine, any thoughts on the rest of the question?

Interesting thanks.

Also Interesting that the Function Arguement popup notes that the OR statement is working, the second item of data, i.e. the E12 data is returning a TRUE response, that the calculation says true and the final response according to that is True but it shows the False response.

Very strange.

Have used the Countif with a greater than rather than a not equal to, works brillantly thanks.