TMI Blog2017 (3) TMI 1868X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts narrated in the context of the provisions of Section 2(15) of the I.T.Act. Section 2(15) of the Act clearly defines the charitable purpose which, includes medical relief and in order to obtain the object of medical relief the assessee trust is running poly-clinic, pathology, x-ray and medical services. We are of the view that the trust activities are within the framework of Section 2(15) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3. Brief facts of the case qua the assessee are that the assessee trust was created on 19.03.2003 with general charitable objects specified u/s.2(15) of the Income Tax Act. The trust provides medical services to the mankind under one roof, without discrimination of castle, creed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected. 4. Although in these appeals, the assessee have raised three grounds of appeal in ITA No.340/Kol/2016 and six grounds of appeal in ITA No.341/Kol/2016, but at the time of hearing the main grievance of the assessee has been confined to the issue that ld CIT (Exemptions) erred in rejecting the application for registration U/s 12AA of the Act and application for approval U/s 80G (5) (vi) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before us that bare reading of Section 2(15) of the Act which clearly says that charitable purpose includes relief to the poor, education, yoga, medical relief, preservation of environment and the advancement of any other object of general public utility. Therefore, the assessee trust is squarely falls within the provisions of section 2(15) which clearly says that medical relief is one of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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