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TMI Blog2011 (6) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal filed by the Revenue raising following grounds:- (1) The ld. CIT(A) has erred in law and on facts in directing to allow deduction u/s 11 of the I.T. Act relying on the decision of Gujarat High Court in the case of Chandra Charitable Trust 294 ITR 86 which has not become final and SLP has been filed against the same. Further the facts of the case and that of Chandra Chari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The ld. CIT(A) initially dismissed the appeal through a cryptic order dated 16.2.2010 vide para 4 of his order as under :- 4. I have examined the above assessment order passed by the ld. AO. I have seen the grounds of appeal. I have also examined the written submissions given by the ld. AR Shri N.B. Desai on 27/1/2010. However, I am not convinced with the written submissions given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opies of such appellate orders were not placed before me. However, now the appellant has submitted copies of appellate orders for Asst. Year 2004-05 to 2006-07 passed by ITAT. On perusal of order of ITAT dated 24.10.2008 for Asst. Year 2004- 05 and 2005-06 it is noticed that the ITAT has held as under :- In the present case at hand, the ld. CIT(A) in his order vide paragraph 7.6 pertainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded by the ld. AR of the assessee. Therefore, we do not find any infirmity in the impugned order of the ld. CIT(A). We confirm the same and dismiss the appeals of the Revenue. The ITAT has while deciding appeal also given a finding that appellant s case is covered by the decision of the G.J. in the case of CIT vs. Chandra Charitable Trust 294 ITR 86 (SC). Having regard to the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in assessee s own case in Asst. Year 2004-05 2005-06 in ITA No.3235/Ahd/2007 and ITA No.1818/Ahd/2008 pronounced on 24.10.2008 and in ITA No.2137/Ahd/2009 for Asst. Year 2006-07 pronounced on 7.9.2009. Accordingly, the appeal filed by the Revenue is dismissed. 5. In the result, the appeal filed by the Revenue is dismissed. Order was pronounced in open Court on 17.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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