TaxTMI 
TaxTMI 
2005 (5) TMI 640
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....preferred five appeals claiming that a question of law arises out of an order of the Income-tax Appellate Tribunal (for short 'the Tribunal') to the effect that the Commissioner of Income-tax (Appeals) (for short 'CIT') erred in allowing the benefit of section 10(22) of the Income-tax Act, 1961 to the Respondent/assessee. 2. The facts as they appear from the order of the Tribunal clearly show tha....
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....ssee in turn looked after their maintenance. Provision of medical facilities for the benefit of the nuns and the students and running a church was found to be incidental to the principal activity of running an educational institution. Similarly, the orphanage being run by the assessee catered to abandoned children who were brought up and given education. The orphanage was not a recognized one and ....
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....nning an educational institution, it cannot be said that a dispensary is not necessary for the children and teachers of the schools. Similarly a church would be required for the nuns who donated their entire salary back to the assessee so that their maintenance, both temporal and spiritual, could be looked after by the assessee. Running an orphanage for abandoned children with the intention of ena....