TMI Blog2015 (4) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mr. Malhotra that the Tribunal's orders, on the same facts, as rendered for the earlier assessment years, have not been challenged by the Revenue, then we cannot fault the Tribunal or the Commissioner of Income-tax (Appeals) for applying them. It is clear from the Tribunal's order that there was no issue before the Commissioner of Income-tax (Appeals) in respect of any exemption under section 10(21) and section 10(23C). The Assessing Officer had disallowed the claim of exemption under section 11 of the Income-tax Act. The Tribunal's earlier orders are in relation to this exemption. The Tribunal concurred with its earlier order dated January 10, 2005. The Tribunal, therefore, found that when the facts are identical to the assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the activities of the trust. The authorities under the Income-tax Act are supposed to scrutinise the papers and related documents of the trust or the assessee so as to bring the income to tax and in accordance with the Income-tax Act. In such circumstances, the concurrent findings did not in any manner indicate that the directions issued by the Charity Commissioner are incapable of being complied or liable to be ignored as is held. The directions issued did not change the character of the receipts - Decided against revenue - Income Tax Appeal No. 53 of 2014 - - - Dated:- 20-4-2015 - S. C. Dharmadhikari And A. K. Menon, JJ. For the Petitioner :A. R. Malhotra, N. A. Kazi, Padma Divakar For the Respondent : Nitesh Joshi, Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961 (for short the I. T. Act ). The assessee is notified as scientific research association under section 35(1)(ii) of the Income-tax Act. The assessee applied for exemption under section 10(23C)(via) of the Income-tax Act. However, that exemption was denied. 4. In the present case, when the assessee filed the return of income for the assessment year 2008-09 it declared a total income at nil. The Assessing Officer found that the assessee levied surcharge of 20 per cent. on the bills given to the indoor patients and also recovers 25 per cent. of the fees paid to the honorary doctors. The Assessing Officer treated these amounts as corpus donation by the assessee. He, therefore, denied the exemption under section 11 of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions recorded earlier, this is a fit case where the Tribunal's order should be examined and minutely by this court. 7. We are unable to agree with Mr. Malhotra for more than one reason. The definition of the term charitable purpose is appearing in section 2(15) of the Income-tax Act, 1961, and which includes medical relief. 8. In so far as section 10(23C) is concerned, that pertains to any income received by any person on behalf of hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim of exemption under section 11 of the Income-tax Act. The Tribunal's earlier orders are in relation to this exemption. The Tribunal concurred with its earlier order dated January 10, 2005. The Tribunal, therefore, found that when the facts are identical to the assessment order under consideration, then there is no difficulty in applying and following its views for the earlier assessment years. It is in these circumstances that we are of the view that the Tribunal's order does not raise any substantial question of law. In these circumstances, the conclusion reached in paragraph 5 and 5.1 cannot be termed as perverse or vitiated by any error of law apparent on the face of record. 11. The argument of Mr. Malhotra that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions. In the circumstances and when section 41AA was inserted in the Bombay Public Trust Act by the Maharashtra Act of 1985 with a avowed and specific purpose, that we do not think that despite the directions of the Charity Commissioner, the Revenue can insist that the amounts charged or surcharges levied should not be treated as income from the activities of the trust. The authorities under the Income-tax Act are supposed to scrutinise the papers and related documents of the trust or the assessee so as to bring the income to tax and in accordance with the Income-tax Act. In such circumstances, the concurrent findings did not in any manner indicate that the directions issued by the Charity Commissioner are incapable of being complied or l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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