#[05AB1E](https://github.com/Adriandmen/05AB1E), 9 bytes

Code:

    2FIlð-{}Q

Explanation:

    2F     }   # Do the following twice
      Il       # Read a line of input and convert to lowercase
        ð-     # Remove spaces
          {    # Sort the string
            Q  # Compare the two of them

This looks like the exact same submission of [<s>Luis Mendo</s> Don Muesli](http://codegolf.stackexchange.com/a/74167/34388)

[Try it online!](http://05ab1e.tryitonline.net/#code=MkZJbMOwLXt9UQ&input=THVpcyBNZW5kbwpEb24gTXVlc2xp)