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2013 (5) TMI 635 - ITAT BANGALOREEntitlement to exemption u/s 10(23C) (iiiac) - Programme advance received - whether be equated with the 'income' and be subjected to the provisions of sections 11, 12 and 13 of the Act - assessee is one of the Society formed by the Government of Karnataka for implementing Government of India's flagship scheme known as National Rural Health Mission (NRHM) - Held that:- It is a fact that the Karnataka State Health & Family Welfare Society and the District Health & Family Welfare Societies at the Districts level were non-profit making societies registered by the Government of Karnataka way back in 2005-06 specifically for the implementation of the Central Government sponsored programme of NRHM which had, undoubtedly, the sole objective of providing accessible, affordable health care to the rural population. It is also an un-denying fact that the purpose of establishing the State and District level health societies as per NRHM norms was to act as nodal agency for implementation of the Central Government's programme of NRHM and, thus, there can be no profit motivation. Exemption under section 10(23C)(iiiac) is automatic for entities which are wholly or substantially funded by the Government and a Notification is not issued under this section. Therefore, no specific order/Notification in this regard can be issued by the CBDT to exempt the State and District Level Societies for health and family welfare. The assessee society has since been recognized as a Government established/sponsored entity, as affirmed by the Finance Secretary, Government of India, exemption u/s 10(23C) (iiiac) is automatic for entities which were wholly or substantially funded by the Government of India or a State Government as the case may be. In essence, the assessee is entitled for exemption under section 10(23C) (iiiac) of the Act. In favour of assessee.
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