TMI Blog2021 (12) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... of medical relief within the meaning of charitable purpose as defined in Sub-section 15 of Section 2 of the Income Tax Act, 1961 - ITAT held that assessee would qualify for grant of registration under Section 12AA of the Act and their activity is undoubtedly a charitable activity - HELD THAT:- As decided in OXFORD ACADEMY FOR CAREER DEVELOPMENT [ 2008 (12) TMI 192 - ALLAHABAD HIGH COURT] as relying on AMERICAN HOTEL LODGING ASSOCIATION EDUCATIONAL INSTITUTE [ 2008 (5) TMI 17 - SUPREME COURT] wherein it was held that the prescribed authority while examining an application for grant of registration is only required to examine the nature, activities and genuineness of the institution and mere existence of profit/surplus did not disqualify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical relief within the meaning of charitable purpose as defined in Sub-section 15 of Section 2 of the Income Tax Act, 1961? B) Whether on the facts and circumstances of the case, the Learned Tribunal has arrived at a finding based on no evidence or its inconsistent with the evidence on record or it has acted on material partly relevant and partly irrelevant or it draws upon its own imagination and import facts and not apparent from the record or it bears its conclusion on mere conjectures or surmises or no person judicially acting or properly instructed as to the relevant law could have come to the determination reached by the tribunal? Heard Mr. P.K. Bhowmik, learned senior standing counsel for the appellant/Revenue and Mr. Subash Agar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity and medical relief is one of the charitable activities as defined under Section 2(15) of the Act. The said contention was examined by the Tribunal and it was found that the respondent/assessee would qualify for grant of registration under Section 12AA of the Act and their activity is undoubtedly a charitable activity. Mr. Subash Agarwal, learned counsel for the respondent/assessee relied upon the decision of the High Court of Allahabad in Oxford Academy For Career Development -versus- Chief Commissioner of Income Tax reported in (2009) 315 ITR 382 (Allahabad) wherein the Court relied on the decision of the Hon'ble Supreme Court in the case of American Hotel and Lodging Association Educational Institute -versus- CBDT, (2008) 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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