2014 (1) TMI 1834

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....d against the order of the CIT(A)-I, Nagpur, dated 30.03.2012, relating to A.Y. 2008-09. 2. In this appeal, the Revenue has raised the following grounds: "1. On the facts and in the circumstances of the case and in law, whether the Ld. CIT(A) is correct in holding that the assessee is deemed to have been granted registration u/s. 12AA of the I.T.Act. 2. On the facts and in the circumstances o....

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....ee on the new stadium at Jamtha as application of income for charitable purpose to the extent that this infrastructure was utilized by the assessee for its commercial purposes such as running a club, giving shops on rent etc. 6. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) ought to have denied the benefit of exemption u/s. 11 and 12 of the Income tax Act. 1961 and....