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2014 (10) TMI 581 - HC - Income TaxEntitlement for registration u/s 80G(5) – Primary aim of Society charitable or not – Society used to train Christian men and women as health professionals – Held that:- The Tribunal was rightly of the view that the assessee was registered as a charitable institution u/s 12A of the Act and the registration granted thereunder was valid even for the current AY - The primary aim of the assessee society was to train men and women as health professionals in the spirit of Jesus Christ and the facility of training health professionals and medical care was to be provided without consideration of caste, race, creed, language and religion - The assessee society was established and run by a minority Christian community, but as the aim and object of the assessee society is to train professionals in the field of medical and health care and also to provide medical facilities in their hospital to all persons of any caste, creed, race, religion etc., the activities carried out by the assessee society are charitable in nature and consequently, the assessee is entitled to the registration under section 80G(5) of the Act – thus, the renewal of registration u/s 80G(5) is to be granted to the assessee society – the order of the Tribunal is upheld – Decided against revenue.
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