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Director of Income-Tax (Exemption) Versus Jaslok Hospital and Research Centre

2015 (4) TMI 1105 - BOMBAY HIGH COURT

Entitlement to exemption under section 11 - ITAT allowed the claim - that:- The definition of the term "charitable purpose" is appearing in section 2(15) of the Income-tax Act, 1961, and which includes medical relief.

In so far as the exemption under section 11 is concerned, in paragraph 5 of its order, the Tribunal has found that for the assessment year 2005-06, the only reason for not applying the Tribunal's order for earlier assessment years and as recorded by the Assessing Officer .....

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n 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 order under consideration, then there is no difficulty in applying and following its views for the earlier assessment years. It is in thes .....

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otra himself had pointed to us that certain directions were issued to the assessee by the Charity Commissioner of the State in exercise of his powers under section 34 of the Bombay Public Trust Act, 1950. The Charity Commissioner has been conferred with the powers to give directions to the trustees, in the event, he finds that the trust property is in danger of being wasted, damaged, alienated or wrongfully sold, removed or disposed of. It is the duty of every trustee or persons connected with t .....

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ments 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, J .....

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ed in granting exemption under section 11 of the Income-tax Act, 1961 ? B. Whether, on the facts and in the circumstance of the case and in law, the hon'ble Tribunal is justified in allowing the claim of the assessee for exemption under section 11 ignoring the fact that the Assessing Officer in his order has pointed out specific defects in treating the income earned by levying surcharge at a specific rate for the bills raised on patients and doctors on the fees paid to them and treating them .....

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he assessee also has been granted registration under section 12AA of the Income-tax Act, 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 .....

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tax (Appeals) allowed the appeal by his order dated July 14, 2011. While allowing the appeal, the Commissioner of Income-tax (Appeals) followed the Income-tax Appellate Tribunal's order in the assessee own case for the assessment years 1995-96 and 2001-02. 6. Mr. Malhotra while fairly conceded that there is no material indicating that the Tribunal's order for the prior assessment year have been questioned by the Revenue and any appeals are pending in this court, still, it is clear that t .....

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x Act. Mr. Malhotra would submit that such a distinction was impermissible and particularly when the assessee undertakes medical relief. If that is the principal object with which it is registered, then such surcharges as are levied and collected did not meet that object and purpose. Therefore, independent of the observations and conclusions 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. Malhot .....

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g medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit. In relation to that, we find that the Commissioner passed an order denying the exemption and that order of the Commissioner has been challenged by the assessee by filing a writ petition in this court being Writ Petition No. 323 of 2010 and that is pending. 9. In the present case, neither the Commissioner nor the Tribunal has decided anything by which it can be gathered that the above .....

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that the Revenue or the Department has not accepted the said order. However, in the light of the fair concession 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 exe .....

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s 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 levy of surcharge on patients and doctors ought not to have been treated as income earned from the activities of the trust but a corpus donation, need not detain us. Mr .....

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