TMI Blog2015 (3) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... y Public Trust Act and the AO has not pointed out that the assessee has violated the conditions prescribed in sec. 13 of the Income Tax Act. Under these set of facts, we do not find any reason to interfere with the decision of the ld. CIT(A). - Decided in favour of assessee. - I.T.A. No.3655/Mum/2013 - - - Dated:- 5-3-2015 - S/SHRI B.R.BASKARAN (AM) AND SANJAY GARG, (JM) Appellant by Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained by the assessee u/s 12A of the Act and since the AO did not discuss about the same, it is presumed that the assessee has been granted registration u/s 12A of the Act, on the strength of which, it has claimed exemption u/s 11 of the Act. The AO noticed that the assessee has treated 4561 patients, out of which free, indigent and weaker section patients consisted of 214 patients only, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the poor and needy people. Out of 91 beds 9 beds are reserved for poor people and 9 beds reserved for weaker section persons. Thus, the appellant has not violated Bombay Public Trust Act (BPT Act). There is no other requirement which the appellant has to comply for getting exemption under section 11. Hence, the AO is not justified in disallowance of exemption u/s 11 of the Act. On similar facts my ..... X X X X Extracts X X X X X X X X Extracts X X X X
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