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2019 (5) TMI 273 - AT - Income TaxExemption u/s 11 - Registration application u/s 12AA rejected - assessee is running medical shop inside the hospital - No separate books of accounts were maintained for Pharmacy inside the hospital, which was for inhouse consumption of medicines and treatment packages and for the urgent need of medicines to in-house patients - HELD THAT:- Assessee society is also providing medical relief and facilities to every person, conducting blood donation, eye operation, tikakaran, family planning, mother child safety, AIDS, malaria, T.B, Kustorog and awareness to general public by way of awareness of medical camps. Therefore, to run the medical shop inside the hospital is fully charitable purpose and not for commercial purpose. The assessee is not maintaining separate books of account for the said medical shop does not mean that the assessee is not entitled for obtaining registration u/s. 12AA. We note that in order to grant registration the objects of the assessee society is to be examined. Therefore, the ld. CIT(E) should not deny the grant of registration u/s. 12AA merely because assessee is running medical shop inside the hospital. Therefore, we direct the ld. CIT(E) to grant the registration u/s. 12AA, in accordance with law. - Decided in favour of assessee.
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