2015 (3) TMI 1314

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..... rder dated 15.2.2013 passed by the ld.CIT(A)-I, Mumbai and it relates to assessment year 2009-10. The revenue is aggrieved by the decision of ld.CIT(A) in granting exemption under section 11 of the Income Tax Act, 1961 (the Act) to the assessee. 2. None appeared on behalf of the assessee though the assessee aware of the date of hearing. Hence we proceed to dispose of this appeal without the prese .....

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..... equired to reserve 10% beds for needy and poor people. Since the percentage of weaker section patients treated worked out to less than 10%, the AO took the view that the assessee is not entitled to the exemption given under section 11 of the Act. 4. The ld.CIT(A), however reversed the decision of the AO with the following observations: "3.3 I have carefully considered the submission of the appe .....

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..... case for AY 2008-09 in which my predecessor has allowed the exception u/s 11. Therefore, the appellant is eligible for exemption. The AO is directed to allow exemption to the appellant u/s 11. The ground of appeal is allowed." On perusal of the orders of both the tax authorities, we notice that the ld. CIT(A) has given a specific finding that the assessee has not violated any of the provisions o .....

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