2014 (1) TMI 1834

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.... appeal filed by the Revenue is directed 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.A....

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.... law, the Ld. CIT(A) erred in considering expenditure incurred by the assessee 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 ....