AI Drafter 
TaxTMI 
TaxTMI 
2018 (6) TMI 1513
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....hort 'the Act') on 19/12/1990. The memorandum of society is, unless the context otherwise requires, "Health systems" includes the professional, technological, behavioural, social, economic, cultural and other subsystems whose interrelated action contribute to the health of the people. The objects of the assessee are as under: 3. 1.1 To promote and provide for study of health systems, health policy, health services management, health economics and medical sociology. 3.1. 2 To identify processes that can work to improve the health of the people. 3.1.3 To observe processes that work amongst the functionaries and beneficiaries of the health care delivery system. 3.1.4 To look for Locally viable solutions and ....
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....care services. 3.1.17 To promote excellence in health services management and development of good managers 3.1.18 To undertake economic research training and consultancy in health and health care problems 3.1.19 To undertake teaching research and consultancy activities, intended to increase the effectiveness of health care services. 3.1.20 To undertake research on matters concerned with organized delivery and management of health services particularly resource allocation, development of appropriate planning methodologies, evaluation of health care and measurement of health activities. 3.1.21 To promote development of standards and quality systems in the health sector. 3.1.22 To promote a....
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....;s working. certified that the office bearers are not paid from the funds of the association. certified that the association would not engage in agitational activities." 2.1 The assessee filed its return of income for the AY under consideration by declaring "NI" income by claiming exemption u/s 11 of the Act. The return filed by the assessee was processed u/s 143(1) of the Act and thereafter, after following due procedure assessment was completed u/s 143(3) of the Act, while doing so, the AO denied the exemption u/s 11 as claimed by the assessee. For denial of exemption u/s 11, AO observed that during the year assessee provided services to Hyderabad Metro Water Supply and Sewerage Board (HMWSSB) towards water quality te....
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....essee submitted that assessee society existed with an aim and object to contribute to the health of the people and it is a charitable in nature, hence, assessee is entitled for exemption u/s 11 of the Act. He further submitted that assessee society is a nonprofitable organisation and therefore the receipts received by the assessee from testing of the water cannot be considered as commercial activity. Further, he submitted that assessee society is working for the health of general public, particu8larly, testing of the water and helping the HMWSSB and HMWSSB in turn, supplying good quality of water to the public at large in the city of Hyderabad. He, therefore, submitted that the activity carried out by the assessee is to be considered as a c....
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.... people. Though, the assessee is having as many as objects, the main activity of the assessee is water testing. For this purpose, assessee joined with HMWSSB and for the services rendered, assessee has received an amount of Rs. 50,98,139/- and incurred expenses of Rs. 50,73,799/- during the year under consideration. The assessee also participated in various projects related to public health such as prevention of water borne deceases in urban slums of Hyderabad, risk assessment to establish health based targets for drinking water safety plans in Hyderabad, technical support for community health and medical provision impact of Nenates (Champion) Trial, air pollution and cause of deaths in Hyderabad, etc. The assessee has received income from ....
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....e assessee is only water testing, which is carried out in assessee's laboratory, which monitors water quality in the reservoirs and slum areas. The assessee's organisation also recognized by DSIR, SIRO, WHO and State Govts. It is a fact that assessee has participated in various research and consultation projects, education and training programmes etc. Therefore, the activity of the assessee is a charitable in nature, as the activity carried out by the assessee comes within the ambit of advancing of any other object of general public utility. In this connection, we refer to the provisions of section 2(15) of the Act, as under: "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation of environm....