1980 (11) TMI 68

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....nd relates to its claim for exemption under s. 10(22A) of the IT Act, 1961. 2. The appellant is a charitable trust and its main objects are enumerated in para-1 of the order of the AAC. The ITO rejected its claim for exemption under s. 10(22A) on the ground stated in para-2 of the AAC's order. The AAC rejected the second ground of disallowance by the ITO and, therefore, the only ground on which....

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....the assessee spread over past several years, no importance could be attached to the clause. From the said decision, it follows that even if one of the objects of the assessee is not definitely charitable, but looking to the other objects and the past activities, that the assessee was carrying on were of a charitable and philanthropic in nature, the case would be covered by s. 10(22A). The other tw....

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....trust deed relied upon by the ITO read as follows: "(a) For the maintenance of the said Shri Bhaskar Aushadhalaya which conducted and managed in a portion of the said land hereditaments and premises. (b) For the maintenance of the said Shri Bhaskar Pharmacy. (c) For payment of salaries of physicians or medical practitioner appointed and in charge of the said Aushadhalaya or remuneration. ....

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....patients in the dispensaries but only facilities were available in the dispensary to examine the patient and to give medicines. In this view of the matter, according to the ITO, the claim of the assessee for exemption under s. 10(22A) of the Act was not maintainable. He, however, held that the assessee would be entitled to exemption under s. 11 of the Act subject to fulfilment of the requisite con....