2013 (2) TMI 854

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....ed this appeal before the ITAT Nagpur Bench, Nagpur, against the order of leaned CIT(A)-I, Nagpur (Maharashtra) relating to the assessment year 2007-08, which has been heard through E-Court, Mumbai. 2. The department in its appeal has raised objection against the action of the learned CIT(A) in holding that the assessee is deemed to have been granted registration under Section 12AA and the asse....

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....the submission of the assessee and perusing the material on record, we found no infirmity in the findings of the learned CIT(A). On identical facts, similar issue was decided in favour of the assessee in the assessment year 2006-07 and the order of the learned CIT(A) has been confirmed which is placed on record. Since the facts are similar, therefore, we see no reason to interfere in the finding o....