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TMI Blog2015 (4) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, race, religion, etc. Similarly, the medical care is being provided by the assessee-society to all irrespective of their caste, creed or religion, etc. Assessee was directed to furnish 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 and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has been enumerated in detail at page 1 of the memorandum and article of association. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed of. 3. The issue in the present appeal is against the withdrawal of exemption granted to the assessee-society under section 80G(5) of the Act by the Commissioner of Income-tax-I Ludhiana. 4. The brief facts of the case are that the assessee-society was established in the financial year 1949-50 and had been granted registration under section 12A of the Act. The assessee had also been granted exemption under section 80G of the Income-tax Act and the last exemption was granted vide order dated July 28, 2007 up to the assessment year 2011-12. The assessee filed application in form No. 10G for renewal of exemption under section 80G of the Act on December 22, 2010. The Commissioner of Income-tax Ludhiana, on the perusal of memorandum of association and bye-laws found that the aims and objects of the society were in violation of Explanation 3 to section 80G(5)(iii) of the Act. A show cause notice dated April 9, 2012 was issued to the assessee for withdrawal of exemption grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the assessee-society was recognized as charitable trust under section 12A of the Income-tax Act till date. The said registration has not been withdrawn up to date. Further, it was pointed out by the learned authorised representative for the assessee that there is no merit in the reliance placed upon by the Commissioner of Income-tax on different case laws wherein no charitable activity was being carried out. In the alternative, it was submitted by the learned authorised representative for the assessee that at best, the activities of the trust could be said to be both charitable and religious as some portion of the medical seats were reserved for christian students. However, the hospital run by the assessee-society catered to all persons of all religions and creed and there was no bar. The learned authorised representative for the assessee elaborately took us through the list of free patients which reflected the free medical services provided to even non-christians. 7. The learned Departmental representative for the Revenue pointed out that the primary aims and objects of the memorandum of association were to take care of the christians and the said primary object was achi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... universities in India or abroad. Further, allied objects of the assessee-society are as under : (b) Without prejudice to the generality of the above and to that end in furtherance of the aims and objectives of the society. 1. To provide medical, nursing and paramedical education according to standards laid down from time to time by the Government, university or other statutory bodies, and to arrange for the admission of students and their courses of instruction and to provide all necessary facilities possible in connection therewith. 2. To provide non-formal and continuing education programmes in the health sciences. 3. To provide facilities 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that where an institution or fund derives any income, being profits and gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if,- (a) the institution or fund maintains separate books of account in respect of such business ; (b) the donations made to the institution or fund are not used by it, directly or indirectly, for the purposes of such business ; and (c) the institution or fund issues to a person making the donation a certificate to the effect that it maintains separate books of account in respect of such 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is mentioned that the primary aim was to educate and train christians men and women as health professionals but in actual fact, the assessee-society has been running and maintaining the Christian Medical College, Christian Dental College, Christian College of Nursing and other institutions, though on the ideals and principles in the spirit of christian services, but for training the professionals of any caste, creed, race, religion, etc. Similarly, the medical care is being provided by the assessee-society to all irrespective of their caste, creed or religion, etc. The learned authorised representative for the assessee was directed to furnish 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 and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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