SHRI S S JAIN SABHA,FATEHABAD vs. ACIT EXEMPTION, CHANDIGARH

ITA 442/CHANDI/2024Status: DisposedITAT Chandigarh28 October 2024AY 2017-18Bench: SHRI A.D. JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)6 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the revenue failed to provide evidence to rebut the assessee's argument that the hospital provided medical facilities to the needy without any distinction of caste or religion. Therefore, the denial of exemption and the addition made by the lower authorities were not accepted.

What were the facts?

The assessee, S.S. Jain Sabha, a registered charitable institution, was denied exemption under sections 11 and 12 of the Income Tax Act. The Assessing Officer made an addition of Rs. 1,30,39,590/-, which was confirmed by the CIT(A). The assessee's primary object was running a charitable hospital providing medical relief to the poor without discrimination.

What were the issues?

Whether the assessee, a charitable institution running a hospital, is eligible for exemption under sections 11 and 12 of the Income Tax Act, and whether its activities violated the provisions of section 13(1)(a).

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12AA,Section 13(1)(a),Section 143(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 442/CHD/2024 "नधा"रण वष" / Assessment Year : 2017-18 Shri S.S. Jain Sabha, Vs. The ACIT बनाम S.S.Jain Sabha Samadhi, Exemption, Tohana Chandigarh Haryana 125120 "थायी लेखा सं./PAN No: AACTS1019B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Shaantanu Jain, Advocate and Shri Gurjit Singh, CA राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date of Pronouncement : 28.10.2024

आदेश/Order Per Krinwant Sahay, A.M.:

The appeal in this case has been filed by the Assessee against the order dated 16.12.2019 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.

2.

Grounds of appeal taken by the Assessee are as under: -

442-Chd-2024 – Shri S.S. Jain Sabha, Fatehabad 2

1.

Because the action for initiation, continuation and conclusion of assessment proceedings u/s 143(3) at an amount of Rs 1,30,39,590/- is being challenged

The order continues below.

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