2014 (10) TMI 581

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.... law:- "i) Whether on the facts and circumstances of the case, the Hon'ble ITAT was justified in law in holding that the assessee is entitled to the registration under Section 80G(5) of the I.T.Act, 1961? ii) Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was correct in law in ignoring the fact that the primary aim of the society is to train Christian men and women as health professionals and thus the society was providing benefit of medical educational primarily to the persons of Christian faith?" 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The assessee society was established in the financial year 1949-50 and had been granted registr....

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.... assessee was to train professionals in the field of medical and health care and also to provide medical facilities in their hospitals to all persons of any caste, creed, race, language, religion etc., the activities carried out by the assessee were charitable in nature. The assessee had been running and maintaining Christian Medical College, Christian Dental College, Christian College of Nursing and other Institutions where medical care and training for the professionals was being provided by the assessee society to all irrespective of their caste, creed, race, religion etc. The findings recorded by the Tribunal read as under:- "13. In the facts of the present case, we find that the assessee was registered as charitable institution under ....