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2019 (5) TMI 273

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....aptioned appeal filed by the assessee, pertaining to assessment year 2018-19, is directed against the order passed by the Commissioner of Income-tax (Exemption), Patna, in I.T /Appeal/Memo No. CIT E/Pat/12AA/04(167)/2018- 19/358-62, dated 14-05-2018. 2. The grounds of appeal raised by the assssee are as follows:- 1. For that Ld. CIT(Exemptions), Patna was unjustified in rejecting the registra....

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....separate books-of Pharmacy cannot be a ground for rejection of registration u/s 12AA. 1.2 For that whatsoever, having come to know about separate maintenance of books of accounts, the appellant has already started maintaining separate books for the Pharmacy. 1.3 For that the rejection of registration u/s 12AA without doubting the objects of the Society, is unjustified, arbitrary and without ....

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.... satisfied about the genuineness of the charitable activities of the society and hence the application filed in form 10G for grant of Registration u/s. 12A of the Income Tax Act, 1961 was rejected by CIT(E). 4. Aggrieved by such stand, as taken by the ld. CIT(Exemption), Patna the assesse carried the matter in appeal before this Tribunal. 5. Ld. Counsel for the assessee submitted before us tha....

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....edicines to in-house patients. We note that the objects of the society were not doubted by the ld. CIT(E). Therefore, we note that in order to obtain registration u/s. 12AA only objects of the assessee trust is to be examined. We further note that the assessee society's main object of running a hospital, which is covered u/s. 2(15) of the Act as charitable purposes being 'medical relief'. Therefor....