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2013 (2) TMI 854

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..... er of leaned CIT(A)-I, Nagpur (Maharashtra) relating to the assessment year 2007-08, which has been heard through E-Court, Mumbai. 2. The department in its appeal has raised objection against the action of the learned CIT(A) in holding that the assessee is deemed to have been granted registration under Section 12AA and the assessee had not applied 85% of the receipts for the purposes of the tru .....

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..... we found no infirmity in the findings of the learned CIT(A). On identical facts, similar issue was decided in favour of the assessee in the assessment year 2006-07 and the order of the learned CIT(A) has been confirmed which is placed on record. Since the facts are similar, therefore, we see no reason to interfere in the finding of the learned CIT(A), who has allowed the issue in favour of the ass .....

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