2023 (8) TMI 1449

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.... R. SHRIRAM And DR. N. K. GOKHALE , JJ. Mr. Suresh Kumar for the Appellant 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 exempt....

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....rvices to the poor and under-privileged class of the society. 4. The third ground 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 Mangeshk....

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.... in law the Hon'ble ITAT was correct in overlooking the observation of the Charity Commissioner 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....

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....he orders of his predecessor for Assessment Years 2008-2009 and 2009-2010 and decided the issue in favour of 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 w....