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2014 (1) TMI 556 - ALLAHABAD HIGH COURTEligilbility for exemption u/s 10(23C)(iiiae) - Held that:- In order to fall within sub clause (iiiae), the income must be received by any person on behalf of any hospital or other institution which exists solely for philanthropic purposes and not for the purpose of profit - The sub clause specifically refers to reception and treatment of persons during convalescence; or of persons requiring medical attention or rehabilitation - The expression 'medical attention' cannot be read to be confined to medical treatment of persons who are only suffering from an illness or a mental disability - The expression 'illness' has not been statutorily defined for the purpose of sub clause and must receive its ordinary and natural meaning - A hospital which provides for maternity care will fulfill the description of a hospital for the reception and treatment of persons requiring medical attention - Sub clause (iiiae) must receive its plain and ordinary meaning. Both the views of the CIT (A) and of the Tribunal are not sustainable with reference to the provisions of sub clause (iiiae) of clause (23C) of Section 10 - It is a matter of common experience that a hospital providing for maternity care has to deal with emergencies and on occasion, such hospitals have to provide emergent care which is often necessary to save the lives of the mother and the child - As modern science, technology and knowledge have advanced, there is a considerable reduction of maternal mortality due to availability of expert medical care - These aspects have not been gone into either by the Assessing Officer, CIT(A) or by the Tribunal - The issue was restored for fresh adjudication.
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