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2015 (4) TMI 714 - AT - Income TaxExemption granted to the society under section 80G(5) withdrawn - Held that:- Assessee was registered as charitable institution under section 12A and the said registration is being continued to be granted to the assessee-society even for the year under consideration. The primary aim of the assessee society was to train men and women as health professionals in the spirit of Jesus Christ and the said facility of training health professionals and medical care was to be provided without consideration of caste, race, creed, language and religion. Though in the primary paragraph of the objects of the assessee-society, it is mentioned that the primary aim was to educate and train christians men and women as health professionals but in actual fact, the assessee-society has been running and maintaining the Christian Medical College, Christian Dental College, Christian College of Nursing and other institutions, though on the ideals and principles in the spirit of christian services, but for training the professionals of any caste, creed, race, religion, etc. Similarly, the medical care is being provided by the assessee-society to all irrespective of their caste, creed or religion, etc. Assessee was directed to furnish the information in respect of the concessions being allowed to the patients by the assessee-society and necessary evidence has been filed on record in this regard which clearly establish the case of the assessee that the said facilities of providing concessional medical and health care is provided to persons of any caste, creed or 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 hospitals to all persons of any caste, creed, race, religion, etc., we are of the view that 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. We find no merit in the order of the Commissioner of Income-tax in this regard and reversing the same, we hold that the renewal of registration under section 80G(5) is to be granted to the assessee-society.- Decided in favour of assessee.
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