2011 (8) TMI 979

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.... the department under Section 260 -A of the Income Tax Act, 1961 against the judgment and order dated 20.3.2008 passed by Income Tax Appellate Tribunal, Lucknow in ITA No. 614/Luc./2007 whereby the Tribunal has directed the CIT to grant registration to assessee under Sections 12 AA(i)(b) (ii) of the Income Tax Act. Brief facts of the case are that the assessee authority was set up under the U.P. ....

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....ation to the assessee. Therefore, being aggrieved, the department has filed the present appeal. With this back ground, we have heard Sri D.D. Chopra learned counsel for appellant and Sri Amit Shukla, learned counsel for assessee and perused the record. After considering the totality of the facts and circumstances of the case, it appears that the assesse is a statutory authority which was establi....