TaxTMI 
TaxTMI 
2016 (4) TMI 466
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.... 2. The Revenue urges the following questions of law for our consideration: "(a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in not following the decision of the Allahabad High Court in the case of Allahabad Agricultural Institute and others v/s. Union of India in right perspective and erred in allowing the claim u/s. 11 of the Act to the assessee? (b) Whether, on the facts of the case and in law, the Tribunal was right in allowing the assessee's claim of exemption u/s. 10(23C) (via) of the Act without appreciating the fact that the assessee is running separate business activity of Gymansium, Cafeteria and Pharmacy which does not come under the ambit of charity of Hospital and all....
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....Commissioner of Income Tax (Appeals) [CIT(A)] on examination of the original trust deed as well as the amended trust deed found that the object clauses in the original as well as the amended trust deed were identical. Thus, holding that Respondent-Assessee is eligible to exemption under Section 11 of the Act; (c) On further appeal by the Revenue to the Tribunal, reliance was placed by the Revenue upon the decision of the Allahabad High Court in Allahabad Agricultural Institute & Others v/s. Union of India 291 ITR 116 to contend that as the trust deed has been amended, benefit of exemption under Section 11 of the Act is not available as registration under Section 12A of the Act itself ceased. The Tribunal had on examination of the amended....
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....ients capable on paying its charges was utilized for charity; (b) In appeal, the CIT(A) found that the Respondent-Assessee had applied more than 85% of its income applied for charitable purpose. This in inclusive of income on account of exorbitant charges to some of its patients. Thus, allowed the appeal of the Respondent-Assessee holding that Respondent-Assessee is entitled to the benefit of Section 11 of the Act; (c) The Revenue carried the issue in appeal to the Tribunal. The impugned order of the Tribunal also sustains the finding of the CIT(A). This after rendering a finding of fact that more than 85% of its income received on account of providing medical care to its paying patients is spent in rendering charity by making availab....