Law:

Section:

Section 10(22A) of the Income-tax Act, 1961 - Hospital - Assessment years 1985-86 to 1987-88 - Assessee-society run a hospital solely for philanthropic purposes - Benefit under section 10(22A) was denied to assessee by Commissioner on ground that a part of income of assessee was derived from sources other than treatment of patients - Whether since assessee existed solely for philanthropic purposes and not for purpose of profit, its all income from all sources received by assessee was exempt - Held, yes R JAYASIMHA BABU J--The assessment years are 1985-86 to 1987-88 The following question has been referred to us for our consideration: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the Commissioner was not justified in setting aside the order of the CIT (sic) under section 263 of the Income-tax Act for the assessment years 1985-86 to 1987-88 and in directing the Assessing Officer to restrict the exemption under section 10(22A) only to that income which is directly received from the medical institution under section 10(22A)? The assessee runs a hospital That hospital is not run for profit The benefit under section 10(22) of the Act was nevertheless denied to the assessee by the Commissioner, who revised the order of the Assessing Officer who had granted such exemption by holding that a part of the income of the assessee was derived from sources other than the treatment of patients and, therefore, such income would disentitle the assessee to the benefit of section 10(22) The Tribunal, at the instance of the assessee, has set aside that order of the Commissioner and has directed that exemption be granted to…

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