2021 (12) TMI 412

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....r. P.K. Bhowmik, Adv. For the Respondent : Mr. Subash Agarwal, Adv. ORDER T. S. SIVAGNANAM, J. This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 (the 'Act', in brevity) questioning the correctness of the order dated 22nd March, 2017 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (the Tribunal) in ITA No.340 and 341 (Kol) of 2016. ....

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....rent from the record or it bears its conclusion on mere conjectures or surmises or no person judicially acting or properly instructed as to the relevant law could have come to the determination reached by the tribunal? Heard Mr. P.K. Bhowmik, learned senior standing counsel for the appellant/Revenue and Mr. Subash Agarwal, learned counsel for the respondent/assessee. The respondent/assessee is a....

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.... been established for general charitable objective as specified in Section 2(15) of the Act, which provides medical services to the public at large without discrimination of caste, creed and religion. The polyclinic which the assessee Trust has established and being administered undertakes pathological tests, x-ray and render other medical services. The assessee further contended that in the proce....

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....n the Court relied on the decision of the Hon'ble Supreme Court in the case of American Hotel and Lodging Association Educational Institute -versus- CBDT, (2008) 301 ITR 86 wherein it was held that the prescribed authority while examining an application for grant of registration is only required to examine the nature, activities and genuineness of the institution and mere existence of profit/s....