2005 (12) TMI 600

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....l for petitioner. Mr. Ashok Kotangale with Mr. A.S. Rao for respondents. P.C. : 1. Heard Mr.Trivedi in support of this Petition. This Petition seeks to challenge the order dated 31st March 2005 passed by the Chief Commissioner of Income Tax, Pune, declaring that the petitioner-Cooperative Society is not eligible for exemption under Section 10(23C)(via) of the Income Tax Act, 1961 for the ....

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....l when compared to other hospitals, were not at all in any way less. 3. Mr.Trivedi, learned Counsel appearing for the petitioner, submitted that subsequent to the order, the petitioner sought the information from the Commissioner by writing to him on 12th May 2005 as to how he came to that conclusion. Interestingly enough neither in this letter nor in the Petition any particulars given as to wh....

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....character of philanthropic. He is certainly right in making this submission. A judgment of the Kerala High Court in CIT vs. Pulikkal Medical Foundation Pvt. Ltd. reported in (1994) Vol.210 ITR page 299 also holds that "philanthropic" does not mean charity and that earning incidental profit should not be adversely viewed. The point herein is as to what is the philanthropic work that is being done b....