TaxTMI 
TaxTMI 
2026 (7) TMI 797
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.... attention to assessee's financial statements and other documents to contend that none of the activities of assessee trust could be categorized as religious activities. The Ld. AR has also referred to the decision of Tribunal in assessee's own case ITA No.620/Chd/2012 dated 30-08- 2013 granting similar approval u/s 80G(5). A copy of the same has been placed on record. This decision has been upheld by Hon'ble High Court of Punjab & Haryana by not admitting substantial question of law as raised by the revenue. The Ld. AR has also filed detailed written submissions supporting the case of the assessee. The Ld. CITDR, on the other hand, referred to the findings of Ld. CIT(E) in the impugned orders. Having heard rival submissions, the appeal is disposed-off as under. 3. From case records and assessee's written submissions, it emerges that the assessee-society was established in the year 1894 and it is one of India's oldest and most reputed medical institutions founded by Dame Edith Mary Brown. The assessee institution has evolved into a comprehensive center for healthcare, education and research. The assessee-society established medical colleges in the year 1949-50 and since then, its....
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....1)(ac)(i) for AYs 2022-23 to 2026-27 (Page Nos. 33 to 35 of the paper book). It was also granted approval u/s 80G(5) on 23-09-2021 for AYs 2022-23 to 2026-27 (Page Nos. 36 to 37 of the paper book). 6. Thereafter, the assessee applied for regular registration on 29- 09-2025 u/s 12A(1)(ac)(ii) in Form No.10AB (Page No.38 to 48 of the Paper book) wherein the object of the assessee-society was mentioned as education, medical relief, advancement of any other objects of general public utility. Along with this form, the assessee furnished copy of Memorandum of Association (MOA), Society Registration certificate, FCRA certificate, copy of existing registration u/s 12A and 80G, annual accounts of the assessee for FYs 2022-23 to 2024-25 and notes on its activities. Another Form No.10AB was filed for approval under clause (ii) of first proviso to Sec. 80G(5) enclosing similar documents. The copies of financial statements for AYs 2022- 23 to 2024-25 have also been placed on Page Nos.57 to 102 of the paper book. Upon perusal of latest audited financial statements for FY 2024-25, it could be seen that the assessee has earned patients income and college income and donations for research and de....
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....out by the assessee during the year. Upon perusal of relevant documents and annual accounts, we have already concluded in para-6 that none of the assessee's activities are religious in nature but the assessee is generating income from hospital, medical colleges and other welfare activities which is not restricted to any particular section of the society. Quite clearly, Ld. CIT(E) has gone by selective interpretation of one of the general objects of the assessee trust while forming an opinion that the assessee was carrying out religious activities. The same cannot be held to be justified. 8. We further find that similar apprehension was raised by registration authority against the assessee in AY 2012-13 by referring to the same object clause of the assessee trust. The Tribunal granted registration to the assessee vide order dated 30-08-2013, wherein the substantive adjudication of co-ordinate bench was as under: - 8. We have heard the rival contentions and perused the record. The assessee society was established since 1949-50. The assessee society was granted registration u/s 12A of the Income-tax Act vide order dated 21.10.1999. The assessee was also granted exemption u....
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....lities for research into the causes of disease, their prevention and treatment 4. To care for the sick and the suffering with love and compassion as commanded by Jesus Christ, and to restore them to health of body and mind, giving due recognition to spiritual need in its relation to health without consideration of caste, race, creed, religion and language. Provided further that the facilities of health professional training and medical care are also available to all others without consideration of caste, race, creed, language and religion." 10. The issue arising in the present appeal is in relation to the renewal of registration granted under section 80G(5) of the Act. The ld. AR for the assessee fairly pointed out that in view of the provisions of section 293C of the Income Tax Act, the Commissioner of Income Tax is empowered to look into the renewal of registration already granted under section 80G(5) of the Act. In the present case, the CIT had issued a show cause notice dated 09.04.2012 for withdrawal of exemption granted under section 80G(5) of the Income Tax Act. The Commissioner of Income Tax was of the view that the primary aim of the assessee soc....
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....ch business and that the donations received by it will not be used, directly or indirectly, for the purposes of such business; (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts of its receipts and expenditure; (v) the institution or fund is either constituted as a public charitable trust or is registered under the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding to that Act in force in any part of India or under section 25of the Companies Act, 1956 (1 of 1956), or is a University established by law, or is any other educational institution recognised by the Government or by a University established by law, or affiliated to any University established by law, or is an institution....
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....ish the information in respect of the concessions being allowed to the patients by the assessee society and necessary evidence has been filed on record in this regard which clearly establish the case of the assessee that the said facilities of providing concessional medical and health care is provided to persons of any caste, creed or religion. The assessee society was established and run by a minority Christian community, but as the aim and object of the assessee society is to train professionals in the field of medical and health-care nd also to provide medical facilities in their hospitals to all persons of any caste, creed, race, religion etc., we are of the view that the activities carried out by the assessee society are charitable in nature and consequently, the assessee is entitled to the registration under section 80G(5) of the Act. We find no merit in the order of the Commissioner of Income Tax in this regard and reversing the same, we hold that the renewal of registration under section 80G(5) is to be granted to the assessee society. The grounds of appeal raised by the assessee are, thus allowed. 14. In the result, appeal of the assessee is allowed. The Tribunal thus a....