TaxTMI 
TaxTMI 
2023 (8) TMI 1449
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....ellant Mr. Rahul Hakani for the Respondent ORDER P. C. INCOME TAX APPEAL ( IT ) NO. 671 OF 2018 : 1. Respondent-Assessee is a trust running a hospital by the name "Deenanath Mangeshkar Hospital" at Pune. During the assessment proceeding for Assessment Year 2010-2011, the Assessing Officer ("AO") denied the exemption under Section 11 of the Income Tax Act, 1961 ("the Act") and then vide as....
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....d for denying exemption was that the Assessee-Trust was running a canteen in the hospital with profit motive and was not providing free meals. 5. AO also felt there was violation of provisions of Section 13(1)(c) of the Act by Assessee-Trust as remuneration was paid to two individuals, viz., Mrs. Bharati Mangeshkar, who is a trustee with no significant qualification and Mrs. Meena Kelkar, mother ....
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....r who had observed that the Assessee had not reserved 10% of the operational beds, thought it was so required in Bombay Public Trust Act under Section 41(AA) of the said Act; for indigent patients and patients of the weaker section of the society ? b. Whether on the facts and circumstances of the case and in law the Hon'ble ITAT was correct in overlooking the inspection report of the Joint Char....
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....f Assessee. 8. Revenue had challenged those orders of CIT(A) and filed an Appeal before the ITAT for Assessment Years 2008-2009 and 2009- 2010. The co-ordinate Bench of the ITAT by an order dated 15th April 2016 upheld the order of CIT(A). The ITAT in the impugned order has also followed what its co-ordinate Bench held in its order dated 15th April 2016 for Assessment Years 2008-2009 and 2009- 20....