9911796707
TMI Blog1984 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... question referred by the Income-tax Appellate Tribunal, Bangalore Bench, is: " Whether, on the facts and in the circumstances of the case, the income of the trust was exempt under section 10(22A) of the Act ? " The assessee-trust was constituted by a deed dated March 17, 1973. The object of the trust, among others, was to provide medical relief to the needy. In furtherance of that object, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary, it was not entitled to the exemption under s. 10(22A) of the Act. Section 10(22A) of the Act reads: " 10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included- . ...... (22A) any income of a hospital or other institution for the reception and treatment of persons suffering from illness or mental defect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in which "other institution " occurs in s. 10(22A), it must mean an organisation or undertaking established solely for philanthropic purposes and to cater to the needs of persons suffering from illness or treatment of persons during convalescence or requiring rehabilitation. According to the Tribunal, " hospital or other institution " referred to under s. 10(22A) must be alike and both must hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment of patients cannot be denied the benefit of s. 10(22A) of the Act solely on the ground that there is no facility for treating in-patients. But there has been no investigation by any one of the authorities below as to the nature of the service rendered in the dispensary established by the assessee.. In the absence of any finding, whether the dispensary could be considered is " instituti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
