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2017 (3) TMI 979 - HC - Income TaxBenefit of Sections 11 and 12 denied - the activities of the assessee is in the field of providing medical relief to the animals - charitable activity - Held that:- Considering Section 2 [15] of the Act, there cannot be any distinction between medical relief to the human and medical relief to the animals. As observed hereinabove, as per Section 2 [15] of the Act, any activity of the relief to the poor, eduction, medical relief, preservation of environment [including watersheds, forests and wildlife] can be said to be for “charitable purpose”. It does not say activities of the medical relief to the human being only which can be said to be for “charitable purpose”. Therefore, the language of Section 2 [15] of the Act is very clear. As per the settled proposition of law, any provision under the Statute; more particularly, the benevolent provision of the Statute, is required to be read as it is. Neither there can be any addition nor there can be any deletion, while interpreting a particular statute; more particularly, the benevolent provision. The expression “medical relief ” is required to be given widest meaning so as to achieve the object and purpose of granting exemption to an assessee, whose activities are for “charitable purpose”. It is not in dispute that the assessee's activities includes providing maternity, animal nursery, fertility, vaccination to milch animals belonging to the milk producers. Thus, the assessee's activities are to ensure that milching animals are free from diseases, their breed improvement and overall well-being. Thus, we are of the opinion that activities of the medical relief, even to the animals, will fall under former specific category of “medical relief ” and not covered under the last limb of Section 2 [15] of the Act ie., “advancement of any other object of general public utility”. - Decided in favour of assessee
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