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2015 (10) TMI 1504 - ITAT CHENNAI

2015 (10) TMI 1504 - ITAT CHENNAI - [2015] 40 ITR (Trib) 746 (ITAT [Chen]) - Entitlement to exemption under section 11 - merely because the assessee is charging fees from the patients for providing diagnostic service, whether exemption under section 11 of the Act could be denied or not ? - Held that:- We have carefully gone through the trust deed of the assessee. Clause 15 of the trust deed clearly says that no funds shall be applied or paid or distributed among the trustees and shall be applied .....

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y charitable activity. Thus, the lower authorities are not justified in denying the assessee relief under section 11 of the Act as it is not doing any charitable activity.

Whether diagnostic service cannot be considered to be a medical relief? - Held that:- In the modern medical field, no doctor could give any treatment without actually diagnosing the nature of illness. So, diagnostic service facilitates enabled the doctors to give proper treatment at the appropriate time. The assesse .....

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N ALANKAMONY, JJ Ms. Jharna B Harilal, Chartered Accountant, for the appellant A. V. Sreekanth for the respondent ORDER N. R. S. Ganesan (Judicial Member).- This appeal of the assessee is directed against the order of the Commissioner of Income-tax (Appeals)- VII, Chennai, dated October 3, 2014 and pertains to the assessment year 2011-12. 2. Ms. Jharna B Harilal, the learned representative for the assessee submitted that the assessee-trust is running a diagnostic centre in the name of "Swam .....

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the income which is utilised for charitable activities. However, the Assessing Officer disallowed the claim of the assessee on the ground that the activity of providing diagnostic service is at a cost and is not undertaken in a charitable manner. The learned representative submitted that the assessee is collecting a very minimum amount from the patients, therefore, the Assessing Officer is not justified in rejecting the claim of the assessee. Referring to the order of the Commissioner of Income- .....

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portant factors for treating the patient, therefore, it would definitely fall under the medical relief within the meaning of section 2(15) of the Act. 3. On the contrary, Shri A. V. Sreekanth, the learned Departmental representative submitted that the assessee is charging fees for the x-ray and scan like any other hospital, therefore, the assessee cannot be treated as a charitable institution. Furthermore, the assessee is not having any hospital. The assessee is providing diagnostic services whi .....

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ging fees from the patients for providing diagnostic service, whether exemption under section 11 of the Act could be denied or not this Tribunal is of the considered opinion that medical relief is also one of the charitable activity under the Income-tax Act. It does not require any charitable institution to provide medical relief at free of cost. What is required under the Act is that the profit of the institution cannot be distributed to any of the members/interested persons. In other words, th .....

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