2001 (11) TMI 27

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....HA BABU J.-The assessee runs a hospital. For the assessment year 1986-87, the assessee was denied exemption that had been claimed by it under section 10(22A) of the Income-tax Act, 1961. The denial was on the ground that in the view of the Assessing Officer, section 10(22A) required the claimant to be the hospital and not the foundation which ran the hospital. That view, though upheld in appeal, w....

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....eing run for the treatment of persons suffering from illness. This court, in the case of CIT v. A.M.M. Arunachalam Educational Society [2000] 243 ITR 229 considered a claim for exemption under section 10(22) by an educational society, which is an associate of the assessee here. The court held that having regard to the object of the assessee therein which was to run the educational institution, ....