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2022 (2) TMI 760 - ITAT DELHIExemption u/s 11 - Charitable activity u/s 2(15) - assessee was running a hospital - appointment letters for appointing doctors which states that an incentive of ₹ 200/- only will be given in case of conversion of each OPD case into an IPD case - HELD THAT:- CIT(A) has relied on the judgement of the Hon'ble Bombay High Court in the case of Breach Candy Hospital Trust Vs. CCIT [2009 (8) TMI 315 - BOMBAY HIGH COURT] to underline the fact that the fact of profit making was itself was not a conclusive proof of the trust having non-charitable activities. CIT(A) has relied upon the order in the case of Hamdard Laboratories India Vs. DGIT (Exemptions) [2013 (4) TMI 397 - DELHI HIGH COURT] for holding that without recording any specific findings, the Assessing officer cannot invoke the proviso to section 2(15) of the Act for holding that the assessee fell under the category of advancement of general public utility. CIT(A) has also referred to CBDT Circular No. 11/2008 dated 18.12.2008, wherein, it has been clarified that proviso to section 2(15) will not be applicable in case of education, relief of the poor and medical relief etc. - in the course of arguments before us, the Ld. Sr. DR could not point out any perversity in the said observations of the Ld. CIT(A). Accordingly, on the facts of the case, being guided by the earlier assessment years as well as succeeding assessment years as well as the settled judicial precedent, we find no reason to interfere with the findings of the Ld. CIT(A) on the issue of allowing the benefit of exemption to the assessee Trust u/s. 11 and 12 - Decided in favour of assessee.
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