Dr. Gulam Ahmed Health Trust, Hyderabad V. Director of Income Tax (Exemptions), Hyderabad

ITA 1619/HYD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1360 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 29-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: A V RAGHUNATHA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.1619/HYD/2012 DR.GULAM AHMED HEALTH TRUST. HYDERABAD (PAN AABPTD 2314 F ) V/S ASST DIRECTOR OF INCOME- TAX(EXEMPTION)-II, HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.V.RAGHUNATHA RAO DEPARTMENT BY : SHRI K.J.RAO DR DATE OF HEARING 18.02.2013 DATE OF PRONOUNCEMENT 18.02.2013 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION) HYDERABAD DA TED 7.9.2012, REFUSING APPROVAL TO THE ASSESSEE UNDER S.80G(5) OF THE INCOME-TAX ACT, 1961. 2. THE GRIEVANCE OF THE ASSESSEE IN THIS APPE AL IS WITH REGARD TO REFUSAL OF APPROVAL UNDER S.80G(5) OF THE INCOME-TA X ACT, 1961. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE H AS APPLIED FOR APPROVAL UNDER S.80G OF THE ACT VIDE FORM NO.10G ON 12.3.2012. THE SAME WAS REJECTED BY THE DIRECTOR OF INCOME-TAX(EXE MPTION) FOR THE REASON THAT THE ASSESSEE HOLDS MEDICAL CAMPS AT TH E PREMISES OF DIFFERENT HOSPITALS AND THE ASSESSEE DOES NOT HAVE ANY MEDICAL CENTRE OF ITS OWN. BEING SO, IN THE ABSENCE OF ANY MEDICAL C ENTRE OF ASSESSEES OWN, THE DIRECTOR OF INCOME-TAX(EXEMPTION) OBSERVED THAT THE ASSESSEE TRUST IN THIS CASE IS NOT CARRYING ON ACTIVITIES IN PURSUANCE OF THE OBJECTS ITA NO.1619/HYD/ 12 DR.GULAM AHMED HEALTH TRUST. HYDERABAD 2 FOR WHICH IT WAS CONSTITUTED. AGGRIEVED BY THE OR DER OF THE DIRECTOR OF INCOME-TAX(EXEMPTION), ASSESSEE IS IN APPEAL BEFORE US. 4. WE HAVE HEARD BOTH SIDES AND HAVE GONE THROUGH THE OBJECTS CLAUSE OF THE TRUST DEED. THE ASSESSEES OBJECTS, AS CONTAINED IN CLAUSE 7(A), ARE AS FOLLOWS- A) TO ESTABLISH, RUN AND MANAGE MEDIAL AID CENTRES , HOSPITALS, PATHOLOGICAL LABORATORIES FOR THE BENEFIT OF THE PO OR AND NEEDY FROM THE UNDER PRIVILEGED STRATA OF THE SOCIETY, IR RESPECTIVE OF THEIR CASTE, CREED, COMMUNITY OR SEX. 5. IN OUR CONSIDERED OPINION, THERE IS NO NECESSIT Y FOR THE ASSESSEE TO HAVE ANY HOSPITAL OR PREMISES OF ITS OW N TO CARRY ON THE ABOVE OBJECTS. IF THE ASSESSEE IS CARRYING ON THE MEDICAL CAMPS FOR THE PURPOSE OF PUBLIC, IT ITSELF WOULD CONSTITUTE CHARI TABLE ACTIVITY IN PURSUANCE OF THE OBJECTS OF THE ASSESSEE TRUST. FURTHER, IT IS BROUGHT TO OUR NOTICE THAT THE REGISTRATION UNDER S.12AA OF THE ACT GRANT ED IN FAVOUR OF THE ASSESSEE HAS NOT BEEN CANCELLED AND THE ASSESSEE IS CONTINUING TO ENJOY THE STATUS AS A REGISTERED BODY. IN THE CIRCUMSTAN CES, THE DIRECTOR OF INCOME-TAX(EXEMPTION) IN OUR VIEW, IS NOT JUSTIFIED IN REFUSING TO GRANT APPROVAL TO THE ASSESSEE UNDER S.80G(5) OF THE ACT. WE ACCORDINGLY SET ASIDE THE IMPUGNED ORDER FO THE DIRECTOR OF INCOME- TAX(EXEMPTION), AND REMIT THE MATTER BACK TO HIS FILE, WITH A DIRECTION TO ACCORD APPROVAL TO THE ASSESSEE UNDER S.80G OF THE ACT, IF OTHER CONDI TIONS ARE FULFILLED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED IN THE COURT ON 18 .2.2013 SD/- (SAKTIJIT DEY) SD/- (CHANDRA POOJARI) JUDICIAL MEMBER. ACCOUNTANT MEMBER. DT/- 18TH FEBRUARY, 2013 ITA NO.1619/HYD/ 12 DR.GULAM AHMED HEALTH TRUST. HYDERABAD 3 COPY FORWARDED TO: 1. DR.GULAM AHEMD HEALTH TRUST, H.NO.1623 AVENUE 1, ROAD NO.12, BANJARA HILLS, HYDERABAD 500 034. 2. ASST DIRECTOR OF INCOME - TAX(EXEMPTION) II, HYDERABAD 3. 4. DIRECTOR OF INCOME-TAX(EXEMPTION) , HYDERABAD DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD B.V.S.