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TMI Blog1984 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore Bench, is: " Whether, on the facts and in the circumstances of the case, the income of the trust was exempt under section 10(22A) of the Act ? " The assessee-trust was constituted by a deed dated March 17, 1973. The object of the trust, among others, was to provide medical relief to the needy. In furtherance of that object, the assessee established a dispensary in a rented building a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (22A) of the Act. Section 10(22A) of the Act reads: " 10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included- . ...... (22A) any income of a hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A), it must mean an organisation or undertaking established solely for philanthropic purposes and to cater to the needs of persons suffering from illness or treatment of persons during convalescence or requiring rehabilitation. According to the Tribunal, " hospital or other institution " referred to under s. 10(22A) must be alike and both must have beds for treatment of in-patients and a dispens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of s. 10(22A) of the Act solely on the ground that there is no facility for treating in-patients. But there has been no investigation by any one of the authorities below as to the nature of the service rendered in the dispensary established by the assessee.. In the absence of any finding, whether the dispensary could be considered is " institution " in the light of the principles stated by u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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