9911796707
TMI Blog2010 (10) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... t, still the society is entitled to exemption, if the funds were applied for other charitable purposes, the claim of exemption or liability should have been considered at the hands of the person who owns and manages the hospital, which is a society, hospital is run by the society which is a charitable institution. Inspite of the claim made by the assessee, the Assessing Officer has not considered whether the institution, that is, the assessee, namely, society, runs the institution for the purposes for which it was granted exemption under section 12A. On the other hand, even the return filed is not seen considered by the Assessing Officer in the assessment of the society. All what the Tribunal has held is that separate exemption need be clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10(23C)(via) of the Act which requires separate approval by the prescribed authority. The assessments were completed demanding tax on the entire income for the reason that it is not granted approval as a hospital under section 10(23C)(via) of the Act. Since the assessments got confirmed in appeals, assessee filed second appeals before the Tribunal. The Tribunal however noticed that being a charitable institution, assessee need not apply for separate exemption under section 10(23C)(via) for claiming exemption on the income from the hospital. After going through the Tribunal's orders and after hearing standing counsel, we notice that there is no dispute about entitlement of the society which owns hospital for exemption by virtue of the certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, the assessee, namely, society, runs the institution for the purposes for which it was granted exemption under section 12A. On the other hand, even the return filed is not seen considered by the Assessing Officer in the assessment of the society. All what the Tribunal has held is that separate exemption need be claimed by the society for the hospital when it is assessable for all other income which does not arise here because of section 12A registration granted to the society. We are in complete agreement with the finding of the Tribunal on this issue. However, if there is violation of the scheme of exemption granted under section 12A it is always open to the department to bring to tax such of the income that could be assessed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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