2013 (4) TMI 936

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....: Dr. Sudha Kumari, CIT, DR ORDER PER I. C. SUDHIR, JUDICIAL MEMBER: The assessee has questioned first appellate order on the following grounds:- "Ground No. 1: On the facts and circumstances of the case and in law, the Ld. CIT(A) has grossly erred in not appreciating the fact that the appellant authority has been created with the object of general public utility which i....

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....ut that under similar facts and circumstances on an identical issue in the case of assessee itself for the Assessment Year 2007-08, in ITA No- 3855/Del/2011 and following the same in assessment year 2008-09 vide ITA No- 5108/Del/2011 in order dated 24/1/2013,the Tribunal has remitted the case to the file of the AO for fresh adjudication on the eligibility of the assessee for exemption of charging ....

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..../2013 requesting the C.B.D.T for disposal of the said application filed on 4/3/2011. 3. The Ld. DR tried to justify the first appellate order. 4. Considering this material fact that under similar facts and circumstances, the Tribunal in the case of assessee for the assessment year 2007-08 and 2008-09 on an identical issue has set aside the matter to the file of the AO for its fresh considera....

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.... in view of the outcome of that application. The appellant had applied for registration u/s 12 AA of the Act vide application dated 23/7/2009 on which the Ld. CIT has granted registration to the appellant w.e.f 23/7/2009 vide certificate dated 29/1/2010. The appellant again applied for registration vide application dated 15/3/2010 seeking registration with effect from 1/4/2003 which was rejected b....