2017 (3) TMI 1868

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.... Per Dr. Arjun Lal Saini, AM: The captioned two appeals filed by the Assessee (ITA Nos.340&341/Kol/2016) are directed against the two orders passed by the Commissioner of Income Tax(Exemptions) u/s.80G(5)(VI) and u/s.12AA of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'), dated 15.12.2015, respectively. 2. The captioned two appeals pertain to same assessee, common issues in....

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....cial one and not covered within the framework of Section 2(15) of the Income Tax Act. The Commissioner of Income Tax (Exemptions) also observed that the assessee trust is primarily engaged in sale and purchase of medicines, pathology test, x-ray test etc, which are business in nature and accordingly the application for grant of registration u/s.12AA of the Act and application in form No.10G u/s.80....

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....out discrimination of cast, creed and religion is charitable in nature. Since the charitable trust is earning a very small profit out of its services but that does not mean that the trust is engaged in the business activities. Section 2(15) of the Act clearly says that medical service is a charitable activity and, therefore, registration u/s.12AA should not be rejected. Therefore, ld. AR for ....

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....s of the assessee, as the proposition canvassed by ld. AR for the assessee are supported by the facts narrated in the context of the provisions of Section 2(15) of the I.T.Act. Section 2(15) of the Act clearly defines the charitable purpose which, includes medical relief and in order to obtain the object of medical relief the assessee trust is running poly-clinic, pathology, x-ray and medical serv....