2014 (1) TMI 1084

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....l by the revenue under Section 260-A of the Income Tax Act, 1961 is directed against an order of the Income Tax Appellate Tribunal, Lucknow Bench dated 7 August 2013. 2. The appeal before the Tribunal was filed against an order of the Commissioner of Income Tax-II, Lucknow denying to the assessee recognition under Section 80G(5)(vi) of the Income Tax Act, 1961. The assessee had filed an applicati....

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....t this formed part of the objects of the assessee and was an activity of a charitable nature. Moreover, the balance sheet and income and expenditure account for the last two years were filed. The Tribunal was of the view that the Commissioner had not brought anything on record to demonstrate that the assessee was carrying on an activity which was not of a charitable nature. In the circumstances, t....

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....aritable nature is being conducted. 6. In this view of the matter, and since no other ground for rejection was made out by the Commissioner, the order of the Tribunal would not justify any interference. The fact that the assessee was still to commence the activity of establishing a hospital for imparting medical treatment would not by itself result in the rejection of the claim for recognition. T....