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The Commissioner of Income Tax (Exemptions) Versus M/s. Saifee Hospital Trust

2016 (4) TMI 466 - BOMBAY HIGH COURT

Appeal admitted on substantial question of law as framed at question (b). - Whether, on the facts of the case and in law, the Tribunal was right in allowing the assessee's claim of exemption u/s. 10(23C) (via) of the Act without appreciating the fact that the assessee is running separate business activity of Gymansium, Cafeteria and Pharmacy which does not come under the ambit of charity of Hospital and all these activities are business activities and not charitable activity as claimed by th .....

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the order dated 6th March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is passed in respect of the Assessment Year 2008-09. 2. The Revenue urges the following questions of law for our consideration: (a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in not following the decision of the Allahabad High Court in the case of Allahabad Agricultural Institute and others v/s. Union of India in right perspective and err .....

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and for these business activities separate books of account were also required to be maintained as per the approval given u/s. 10(23C) (via)? (c) Whether on the facts of the case and in law, the Tribunal was right in upholding the order of the CIT(A) in allowing the appeal of the assessee with regard to exemption u/s. 11 of the I.T.Act though it is clear that the assessee is in the business of the hospital and not charity of hospital? (d) Whether on the facts of the case and in law, the Tribunal .....

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e Tax (Exemption) w.e.f. 1st April, 2000. During the course of Assessment,for the subject Assessment Year, the Assessing Officer rejected the Respondent Assessee's claim for exemption under Section 11 of the Act. This on the ground that there had been an amendment to the trust deed which renders the Registration of the Trust under Section 12A of the Act invalid; (b) On appeal, the Commissioner of Income Tax (Appeals) [CIT(A)] on examination of the original trust deed as well as the amended t .....

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n 11 of the Act is not available as registration under Section 12A of the Act itself ceased. The Tribunal had on examination of the amended trust deed as well as original trust deed found that there was no change in its objectives. Thus holding decision of the Allahabad High Court in Allahabad Agricultural & Institute (supra) would not apply to the present facts as in that case, there was a change in the objects of the trust as some additional objects being added in the amended trust deed. I .....

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se to any substantial question of law. Hence, not entertained. 4. Re Question (c): (a) The Assessing Officer during the course of Assessment Proceedings found that the Respondent-Assesse charges received from patients were exorbitant. Consequently he came to the conclusion that the Respondent-Assessee was engaged in the business of running hospital and not in-chartiy. Thus, holding that the Respondent-Assessee is not entitled to the benefit of Exemption either under Section 10(23C) (vi) or Secti .....

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is entitled to the benefit of Section 11 of the Act; (c) The Revenue carried the issue in appeal to the Tribunal. The impugned order of the Tribunal also sustains the finding of the CIT(A). This after rendering a finding of fact that more than 85% of its income received on account of providing medical care to its paying patients is spent in rendering charity by making available medical treatments to patients who cannot pay; and (d) We find that it is not disputed before us that the primary objec .....

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