2015 (4) TMI 1105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on the facts and in the circumstance of the case and in law, the hon'ble Tribunal is justified in granting exemption under section 11 of the Income-tax Act, 1961 ? B. Whether, on the facts and in the circumstance of the case and in law, the hon'ble Tribunal is justified in allowing the claim of the assessee for exemption under section 11 ignoring the fact that the Assessing Officer in his order has pointed out specific defects in treating the income earned by levying surcharge at a specific rate for the bills raised on patients and doctors on the fees paid to them and treating them as corpus donation instead of income earned from the activities of the trust ? C. Whether, on the facts and in the circumstance of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the Income-tax Appellate Tribunal's order in the assessee own case for the assessment years 1995-96 and 2001-02. 6. Mr. Malhotra while fairly conceded that there is no material indicating that the Tribunal's order for the prior assessment year have been questioned by the Revenue and any appeals are pending in this court, still, it is clear that the observations of the Commissioner, while denying the exemption under section 10(23C) of the Income-tax Act cannot be confined to that case. Mr. Malhotra has taken us through the assessment order and particularly the paragraphs wherein it has been held that the surcharges have been levied and collected. The Commissioner also does not indicate that this is permissible course but makes ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case, neither the Commissioner nor the Tribunal has decided anything by which it can be gathered that the above exemption or the order in relation thereto forms the basis for the conclusion reached by the Commissioner and the Tribunal concurrently. Question No. C, therefore, does not arise from the Tribunal's order at all. 10. In so far as the exemption under section 11 is concerned, in paragraph 5 of its order, the Tribunal has found that for the assessment year 2005-06, the only reason for not applying the Tribunal's order for earlier assessment years and as recorded by the Assessing Officer is that the Revenue or the Department has not accepted the said order. However, in the light of the fair concession of Mr. Malhotra that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....exercise of his powers under section 34 of the Bombay Public Trust Act, 1950. They have been referred to in the order of the Assessing Officer as well. The argument that the Revenue can examine this aspect despite such directions of the Charity Commissioner is also without merit. The order of the Charity Commissioner and particularly in relation to these matters is an aspect directly covered by the Bombay Public Trust Act. In that regard perusal of the said Act and particularly the provisions of Chapter V, V-A and section 40 and 41A would indicate that the Charity Commissioner can from time to time issue directions to any trustees of the public trust or any person connected therewith to ensure that the trust is properly administered and the....