Baun Foundation Trust v. CCIT

THE BHATIA GENERAL HOSPITAL,MUMBAI vs. DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, the appeal filed by the assessee bearing ITA No

…se of Hiranandani Foundation(suprak) which in turn\nhad relied upon the decision of the Supreme Court in Aditanar Educational\nInstitution v . Addl. CIT[1997] 90 Taxman 528/224 ITR 310 and a decision of this\nCourt in Baun Foundation Trust v. Chief CIT [2012] 73 DTR 45 and dismissed the\nappeal of the Revenue by affirming the order of the first appellate authority.\n\n16.\nIn the case of Hiranandani Foundation, (supra) Tribunal held that running of\na pharmacy is a necessary requirement for running of a hospital. It is impossible\n\nfrom a medical point of view that a hospital can run without a pharmacy.\nMainten…

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. SWAMI VIVEKANAND MEDICAL MISSION, MUMBAI

In the result, both the appeals of the Revenue are dismissed

Bench: Smt. Beena Pillai & Shri Prabhash Shankarassessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6Th Floor, Peddar C/O Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 Pan: Aabts9185K (Appellant) (Respondent) Present For: Assessee By : Shri Anil Sathe,Ca Revenue By : Shri Dr Kishore Dhule,Cit(Dr) Date Of Hearing : 28.10.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per : Prabhash Shankar: The Above Two Appeals Filed By The Revenue Emanate From The Appellate Order Passed By The Ld. Cit(A)/National Faceless Appeal Centre (Nfac), Delhi, With Regard To The Assessment/Penalty Orders Passed Under Section 143(3) & 270A Of The Income Tax Act 1961, (In Short ‘The Act’) For The A.Y. 2020-21. 2. We Take Up The Quantum Appeal First Relating To Assessment Order In Ita No.3531/M/2024 Assessment Year: 2020-21. The Revenue Has Raised Following Grounds Of Appeal :

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6th Floor, Peddar C/o Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 PAN: AABTS9185K (Appellant) (Respondent) Present for: Assessee by : Shri Anil Sathe,CA Revenue by : Shri Dr Kishore Dhule,CIT(DR) Date of Hearing : 28.10.2024 Date of Pronouncement : 19.11.2024…

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1), MUMBAI, MUMBAI vs. SWAMI VIVEKANAND MEDICAL MISSION, MUMBAI

In the result, both the appeals of the Revenue are dismissed

Bench: Smt. Beena Pillai & Shri Prabhash Shankarassessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6Th Floor, Peddar C/O Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 Pan: Aabts9185K (Appellant) (Respondent) Present For: Assessee By : Shri Anil Sathe,Ca Revenue By : Shri Dr Kishore Dhule,Cit(Dr) Date Of Hearing : 28.10.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per : Prabhash Shankar: The Above Two Appeals Filed By The Revenue Emanate From The Appellate Order Passed By The Ld. Cit(A)/National Faceless Appeal Centre (Nfac), Delhi, With Regard To The Assessment/Penalty Orders Passed Under Section 143(3) & 270A Of The Income Tax Act 1961, (In Short ‘The Act’) For The A.Y. 2020-21. 2. We Take Up The Quantum Appeal First Relating To Assessment Order In Ita No.3531/M/2024 Assessment Year: 2020-21. The Revenue Has Raised Following Grounds Of Appeal :

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 & Assessment Year: 2020-21 Dy. Commissioner Of Income Swami Vivekanand Tax (Exemptions)-2(1), Medical Mission Room No. 608, 6th Floor, Peddar C/o Sanjivani Hospital, Vs. Road, Cumbala Hill, Datta Mandir Road, Mumbai - 400026 Virar(W) Mumbai – 401303 PAN: AABTS9185K (Appellant) (Respondent) Present for: Assessee by : Shri Anil Sathe,CA Revenue by : Shri Dr Kishore Dhule,CIT(DR) Date of Hearing : 28.10.2024 Date of Pronouncement : 19.11.2024…

DCIT (3) 2(1), MUMBAI vs. NATIONAL HEALTH & EDUCATION SOCIETY, MUMBAI

Appeal stands dismissed

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.1958/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) Deputy Commissioner Of National Health & Education Society C/O P.D.Hinduja National Hospital & Income Tax (Exemption)-2(1) बनाम/ Medical Research Centre 510, 5Th Floor, Veer Savarkar Marg, Mahim Vs. Mumbai-400 016 Piramal Chambers, Lalbaug Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaatn-0093-Q (अपीलाथ" /Appellant) (""थ" / Respondent) :

…ssessee’s favor by first appellate authority for AY 2010-11 & 2011-12. This Tribunal, vide ITA No.87/Mum/2015 order dated 17/08/2016 for AY 2010-11, after considering the judgment of Hon’ble Bombay High Court in rendered in Baun Foundation Trust Vs CCIT [2012 73 DTR 45 (Bom)] & Mumbai Tribunal in Hiranandani Foundation Vs. ADIT [ITA Nos. 560-563/Mum/2016 order dated 27/05/2016] upheld the stand of Ld. CIT(A). The revenue is unable to bring any contrary facts on record and distinguish the facts of earlier years with that of impugned AY. Therefore, in view of the binding judicial precedent in the shape of the order…

ACIT (E) 2(1), MUMBAI vs. NATIONAL HELATH & EDUCATION SOCIETY, MUMBAI

In the result, the appeal filed by the Revenue may be treated as allowed for statistical purposes

Bench: Shri D.T. Garasia & Shri Ashwani Tanejaassessment Year: 2011-12 Acit (E) 2(1) National Health & Education R.No.510, 5Th Floor, बनाम/ Society, Co. P. D. Hinduja Pirmal Chambers, National Hospital & Medical Vs. Lalbaug Resarch Centre, Veer Savarkar Mumbai-400012 Marg, Mahim Mumbai-400016 (Revenue) (Respondent ) P.A. No.Aaatn0093Q Revenue By Shri Rahul Raman, (Cit-Dr) Respondent By Shri S.C. Tiwari, (Ar) सुनवाई क" तार"ख/Date Of Hearing: 07/02/2017 15/02/2017 आदेश क" तार"ख /Date Of Order:

…ble Tribunal. However, he fairly submitted that for the purpose of verification of facts, this matter can be sent back to the file of lower authorities. He also relied upon the judgment of Hon’ble Bombay High Court in the case of Baun Foundation Trust v. CCIT 73 DTR 45 and decision of Mumbai Bench of Tribunal in the case of Hiranandani Foundation v. ADIT (ITA No.560/Mum/2016) dated 27.5.2016. 8. We have gone through the order passed by the lower authorities. It is noted that Ld. CIT(A) has reversed the order of the AO and allowed the relief of the assessee relying upon his own order for earlier year and decision…

ASST CIT (E) 2(1), MUMBAI vs. NATIONAL HEALTH & EDUCATION SOCIETY, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumarassessment Year : 2010 - 11 Asst. Cit (E) 2(1), National Health & Education Society, Mumbai C/O P D Hinduja National Hospital & Vs. Medical Research Centre, Veer Savarkar Marg, Mahim Mumbai – 400 016 Pan : Aaatn0093Q (Appellant) Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri Shailendra Kumar Yadav, Judicial Member & Shri Rajesh Kumar, Accountant Member Assessment Year : 2010 - 11 Asst. CIT (E) 2(1), National Health & Education Society, Mumbai C/o P D Hinduja National Hospital & Vs. Medical Research Centre, Veer Savarkar Marg, Mahim Mumbai – 400 016 PAN : AAATN0093Q (Appellant) Respondent) Appellant By : Shri N P Singh Respondent By : Shri S C Tiwari & Ms. Rutuja N Pawar Date of Hearing :11.08.2016 Date of Pronouncement : 17.08.2016 O R D E R Per Rajesh Kumar, Accountant Member This appeal by revenue i…