TMI Blog2012 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... nuineness of the activities admitted by the CIT are charitable in nature. In the circumstances, we are of the view that the CIT erred in not granting the registration u/s 12AA – Decided in favor of assessee. - I.T.A. No. 1687/Mds/2011 - - - Dated:- 3-1-2012 - Dr. O. K. Narayanan, Shri George Mathan, JJ. Appellant by : Shri T.N. Seetharaman, Advocate Respondent by : Dr. I. Vijayakumar, IRS (CITDR) O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : This is an appeal filed by the assessee against the order of the learned Commissioner of Income Tax-I, Coimbatore refusing to grant registration under section 12AA of the Income Tax Act, 1961 vide an order in C. No. 127(228)/12ASTEMI/ CIT:1-CBE/11-12 dated 30-8-2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of heart attack and its abbreviation is ST-elevation myocardial infraction . It is identified by an electrocardiogram and if the test showed ST-elevation, it was on account of the complete obstruction of a coronary artery which required treatment by emergency angioplasty. It was the submission that the doctors who are the founders of the trust were renowned cardiologists, as has been recognised by the learned CIT and they were also doing charitable activities by providing free consultation and care. It was the submission that just because the founders of the trust were renowned cardiologists and were busy professionals, it did not mean that they could not do charitable activities. It was the further submission that the applicant trust ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strument and which is also a mobile instrument. However, identification by itself does not provide a cure. Identification is just a diagnosis. Diagnosing the heart attack would be of no use unless a cure can be provided to it. Thus diagnosing the heart attack cannot be considered as a charitable activity as the treatment has also to be done through emergency angioplasty and stenting. The emergency angioplasty and stenting, admittedly, cannot be done by using mobile operation theatres. This requires specialized equipment. A perusal of the objects of the trust shows that the assessee does have the object of utilizing hospitals under the insurance and State and Central Government Insurance Schemes as also to establish, run and develop hospital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted by the learned CIT are charitable in nature. In the circumstances, we are of the view that the learned CIT erred in not granting the registration under section 12AA of the Income Tax Act, 1961. We may further mention here that the reasons given by the learned CIT for refusing to grant registration is on an assumption which needs to be verified after the assessee trust goes into operation, i.e. whether they are providing any charitable activity in the form of angioplasty and stenting after diagnosing the STEMI cases. Obviously, if they are not providing the emergency medical treatment which is required for treating a STEMI heart attack, the liberty would be available with the learned CIT to withdraw the registration after issuing n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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