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2017 (3) TMI 1868 - AT - Income TaxExemption u/s 11 - grant of registration u/s.12AA of the Act and application in form No.10G u/s.80G(5)(VI) rejected - proof of Charitable activity u/s 2(15) - HELD THAT:- There is merit in the submissions of the assessee, as the proposition canvassed by assessee are supported by the facts narrated in the context of the provisions of Section 2(15) of the I.T.Act. Section 2(15) of the Act clearly defines the charitable purpose which, includes medical relief and in order to obtain the object of medical relief the assessee trust is running poly-clinic, pathology, x-ray and medical services. We are of the view that the trust activities are within the framework of Section 2(15) of the I.T.Act, 1961. Therefore, we cancel the order passed by the CIT(E) u/s.12AA and u/s.80G(5)(VI) of the I.T Act . - Decided in favour of assessee.
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