2018 (3) TMI 76

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....RDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The relevant assessment year is 2012-13. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-1, Mumbai and arises out of the assessment order u/s 143(3) of the Income Tax Act 1961, (the 'Act'). 2. The grounds of appeal filed by the Revenue read as under: 1. Whether on the facts an....

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....he facts of the case are that the assessee-trust is registered with the Director of Income Tax (Exemption), Mumbai u/s 12A and 80G of the Act. It is also registered with the Charity Commissioner, Mumbai. The Assessing Officer (AO) observed that as per the 'Indigent Patient and Weaker Sections Scheme' framed by the High Court, the assessee-trust is supposed to transfer an amount of 2% of gross bill....

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.... of the assessee relies on the order of the Ld. CIT(A). Also reliance is placed by him on the order of the ITAT 'J' Bench, Mumbai in the case of the assessee for the AY 2010-11 and AY 2011-12. 6. We have heard the rival submissions and perused the relevant materials on record. We find that the same issue arose before the Co-ordinate Bench in assessee's own case for AY 2010-11 (ITA No. 3141/Mum/....

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....wards the requisite purpose. Rather, until clarification on such matter, the assessee has chosen to transfer 2% of the total hospital billing net of doctor's' fees to the IPF and has utilized the same towards the medical treatment of the Indigent and Weaker Section Patients. There is no single evidence which would suggest otherwise. The rationale behind the same being that the doctor's fees is....