2014 (1) TMI 556

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....the Hon'ble Tribunal was justified in holding that the appellant's maternity hospital facilitating the deliveries is a natural process of god and cannot said to be any illness to be treated in appellant's hospital as envisaged under section 10(23C) (iiiae) of the Act." 4. The appeal is admitted on the aforesaid question and is taken for final disposal. 5. The Assessing Officer completed the assessment by an order dated 29 August 2011 under Section 143(3) of the Income Tax Act, 1961. The Assessing Officer assessed the total taxable income of the assessee at Rs.11,32,800. The assessee conducts a Maternity Hospital at Aligarh. An appeal was filed by the assessee before the CIT (A) claiming the benefit of exemption under Section 10(23C)(iiiae....

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....t or pains during labor, they choose to take better facilities in the hospitals in presence of Doctors for this purpose. Thus, it may be said that the assessee's maternity hospital in the instant case would have been facilitating the deliveries, i.e. a natural process of God. It, therefore, can in no way be said to be any illness to be treated in the assessee's hospital as envisaged u/s. 10(23C)(iiiae). Therefore, the ingredients of section 10(23C)(iiiae) being not fulfilled, the ld. CIT(A) has rightly disallowed the claim of assessee." 8. The correctness of the view of the Tribunal falls for consideration. 9. Section 10 provides for those incomes which shall not be included in computing the total income of a previous year of any person. ....

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.... (iii) for the reception and treatment of persons requiring medical attention or rehabilitation. 12. There is no basis or justification to hold, as the CIT (A) held in this case, that clause (iiiae) is to be confined to hospitals or institutions dealing with mental diseases or illness rehabilitation. Even if the clause is read as a whole, it is clear that the reception and treatment of persons suffering from illness or mental defectiveness is one category which is covered by clause (iiiae). The sub clause thereafter specifically refers to reception and treatment of persons during convalescence; or of persons requiring medical attention or rehabilitation. The expression 'medical attention' cannot be read to be confined to medical treatment....