2015 (10) TMI 1504

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....ssee-trust is running a diagnostic centre in the name of "Swami Vivekananda Diagnostic Centre". According to the learned representative, number of patients visit the diagnostic centre for medical facilities. The main object of the assessee is to run medical facility to all people without compromise on quality of service. According to the learned representative, the assessee-trust is registered under section 12AA of the Income-tax Act, 1961, as a charitable institution. The assessee-trust is claiming exemption under section 11 of the Act in respect of the income which is utilised for charitable activities. However, the Assessing Officer disallowed the claim of the assessee on the ground that the activity of providing diagnostic service is at....

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....igible for deduction under section 11 of the Act. 4. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, the assessee is having scan machine, x-ray, etc. The first question that arises for consideration is merely because the assessee is charging fees from the patients for providing diagnostic service, whether exemption under section 11 of the Act could be denied or not this Tribunal is of the considered opinion that medical relief is also one of the charitable activity under the Income-tax Act. It does not require any charitable institution to provide medical relief at free of cost. What is required under the Act is that the profit of the institution cannot be distributed t....