2011 (6) TMI 1023

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.... , AR. ORDER Per D.C. Agrawal, Accountant Member. This is an appeal filed by the Revenue raising following grounds:- (1) The ld. CIT(A) has erred in law and on facts in directing to allow deduction u/s 11 of the I.T. Act relying on the decision of Gujarat High Court in the case of Chandra Charitable Trust 294 ITR 86 which has not become final and SLP has been filed against the sa....

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.... hit by provisions of section 13(1)(a) & 13(1)(b) of the I.T. Act. The ld. CIT(A) initially dismissed the appeal through a cryptic order dated 16.2.2010 vide para 4 of his order as under :- "4. I have examined the above assessment order passed by the ld. AO. I have seen the grounds of appeal. I have also examined the written submissions given by the ld. AR Shri N.B. Desai on 27/1/2010. Ho....

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.... of CIT(A) and ITAT for Asst. Year 2004-05 to 2006-07. However, copies of such appellate orders were not placed before me. However, now the appellant has submitted copies of appellate orders for Asst. Year 2004-05 to 2006-07 passed by ITAT. On perusal of order of ITAT dated 24.10.2008 for Asst. Year 2004- 05 and 2005-06 it is noticed that the ITAT has held as under :- "In the present case....

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....st (2007) 294 ITR 86 (SC) is squarely applicable, as rightly contended by the ld. AR of the assessee. Therefore, we do not find any infirmity in the impugned order of the ld. CIT(A). We confirm the same and dismiss the appeals of the Revenue." The ITAT has while deciding appeal also given a finding that appellant's case is covered by the decision of the G.J. in the case of CIT vs. Chandra....