2026 (1) TMI 304

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....CIT-DR ORDER PER BENCH : These two appeals are filed by the assessee against the separate orders passed by the ld.CIT(E), Patna, dated 30.11.2024, thereby refusing to grant the assessee recognition u/s. 80G of the Act, for the assessment year 2023-2024 & 2024-2025. 2. It was submitted by the Ld.AR that the assessee has obtained a building for running a hospital. It was submission that ....

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....ng in which a Super Speciality Hospital is operating. Ld. CIT-DR drew our attention to the page 5 of the order of the ld. CIT(E), Patna to submit that the surplus generated were substantial. It was the submission that the assessee was receiving fee for professional and technical services, insofar as the TDS was being deducted u/s. 194JB of the Act. It was the submission that the assessee has not s....

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....considered the rival submissions. The facts in present case clearly shows that the Hon'ble Supreme Court in the case of M/s. New Noble Educational Society, v. The Chief Commissioner of Income Tax 1 [Civil appeal no. 3795 of 2014 dated October 19, 2022], has laid down the principle in regard to educational institution claiming exemption u/s. 10(23C) of the Act. The Hon'ble Supreme Court has in the ....

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....see has not been able to show any utilization of the services for pure charitable activities. Ld. CIT(E) has also brought out the fact that the assessee is not following its objects insofar as the objectives were clearly for the purpose of a running hospital, clinic etc. ld. CIT(E) in page 4 has also brought out that the relief to the patients is barely Rs. 30 lakhs to a maximum in the financial y....