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2010 (7) TMI 1187 - AT - Income TaxExemption u/s 80G - Renewal of recognition u/s 80G denied on the ground that the assessee had violated the conditions as laid down in s.80G(5)(ii) and (iii) - assessee trust is doing charitable work without any discrimination on the basis of caste, creed or religion - HELD THAT:- The assessee trust’s hospital had treated 8,51,127 patients of non-Christian community out of 9,00,406 total patients received treatments which works out to 94.5%. Likewise, for the F.Y.2009-10, the total number of patients received various treatments from its hospital were 9,07,641, out of which, 8,50,146 patients were not belonging to the Christian community. This very fact belies the finding of the Ld. DIT(E) that the assessee-trust had served only its community and was being run for the benefit of Catholics. When the assessee-trust was established in sixties the very object must have been for the benefit of Catholics, however, in practice the other community patients who have out-numbered the Christian community indeed received treatments from its hospital cannot be looked in isolation. Even on a glimpse of statistics provided, we find that out of the total number of 685 students admitted in its Medical College, 195 students were from Hindu community, 24 from Muslim and the remaining were from various sects of Christian community. Likewise, the number of staffs employed in its various institutions such as Research Institute, Medical College, Hospital etc., we find that a fair number of staffs were from other communities too. This precisely contradicts the finding given by the Ld. DIT (E) in his impugned order that 80% of the total number of students from Christian community and the position of non-teaching staff were around 90% from its community and so on so forth. Assessee-trust has been serving the humanity in its noble profession – rendering timely treatment to the needy without discriminating the caste, creed, community etc.- one should approach its cause with a wider perception rather than trying to read between the lines. Provisions of s.80G(5)(iii) cannot be applied to the instant case since the assessee trust’s beneficiaries being the society at large and NOT to be beneficiary of Catholics alone as alleged by the Ld. DIT(E). - Decided in favour of assessee.
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