TaxTMI 
TaxTMI 
2025 (11) TMI 2029
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....017 (impugned order) passed by the Income Tax Appellate Tribunal (ITAT/Tribunal) in Income Tax Appeal No.779/MUM/2017 for the Assessment Year (AY) 2012-13 interalia dismissing the Appeal filed by the Revenue. 2. By the impugned order, the ITAT has followed an earlier decision of its Co-ordinate Bench in the Assessee's own case for AY 2010-11 (in ITA No. 3141/Mum/2015) and AY 2011-12 (in ITA No. 5441/Mum/2015) and interalia upheld the order of the Commissioner of Income Tax (Appeals) (CIT) dated 7th November 2016 which allowed the Appeal filed by the Assessee challenging the order by the Assessment Order (AO) dated 10th March 2015 passed under Section 143(3) of the ACT by the Assessing Office (ITO). 3. In exercise of the power unde....
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....the betterment of poor and Indigent patients, and therefore the exemption claimed u/s. 11 of the I.T. Act, 1961 had been rightly disallowed by the A.O.?" 6. Per contra, Mr. Rohan Shah, learned Senior Counsel on behalf of the Respondent - Assessee submits that the present Appeal does not raise any substantial question of law inasmuch as the ITAT has rightly followed its earlier decisions in the Assessee's own case for AY 2010-11 and AY 2011-12 dated 24th February 2017 and confirmed the order of the CIT(Appeal) which rightly set aside the AO dated 10th March 2015. 7. We have heard both, Mr. Suresh Kumar and Mr. Rohan Shah and with their able assistance, also perused the record. 8. The issue pertains to the Indigent Patient and We....
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....herein, whilst deciding the identical issue that had also arisen in the previous year, he had already recorded a finding that the Scheme laid down by the Bombay High Court did not have any clause which impinges upon the entitlement of the Assessee for examination under Section 11 of the Act, once a certificate under Section 12A of the Act had been granted to it by the Competent Authority of the Income Tax Department. 11. In his order dated 7th November 2016, the CIT also recorded a further finding that the question as to whether the Assessee (charitable hospital) has to deduct 2 percent of the amount of doctor's fees also, as held by the ITO, whilst computing it's gross billing amount and credit such amount into the Account, cann....
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....ings under Section 263 of the Act is now well settled by a catena of decisions including the decision of this Court in Commissioner of Income Tax v/s. Gabriel India Ltd. [(1993) 71 taxman 585 (Bombay)] In order to exercise power under sub-Section (1) of Section 263, there must be material before the CIT to consider that the order passed by the ITO was erroneous, insofar as it is prejudicial to the interest of the Revenue. The term 'erroneous' is further explained to mean that it must be an order which is not in accordance with the law or one, which has been passed without making any enquiry in undue haste. Thus, there must be material available on the record called for by the CIT to satisfy him that the aforesaid requisite was present and i....