2014 (1) TMI 745

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....e revenue are directed against the orders of the CIT(A)-I, Mumbai, passed on 30/12/2009 for the assessment years 2002-03 and 2005-06. Since identical issue involved in both these appeals, they were heard together and therefore, we find it convenient to dispose of these appeals by way of common order. 2. A common ground is raised in both these appeals, which is against the action of the CIT(A) in ....

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....pra by the ld. Counsel for the assessee. The AO in the assessment order 1990-01 and 1992- 93 in the assessment framed in scrutiny assessment has admitted that the assessee is a public charitable trust. In these facts of the case, we hold that there is no merit in the grounds of appeal of the revenue, which are accordingly dismissed." 4. Respectfully following the decision of the Tribunal in asses....