PUSHPAGIRI MEDICAL SOCIETY,THIRUVALLA vs. ACIT, EXEMPTION CIRCLE, THIRUVANANTHAPURA, THIRUVANANTHAPURA
In the result, the assessee’s appeal is allowed
ITA 599/COCH/2022[2018-2019]Status: DisposedITAT Cochin16 Jun 2023AY 2018-2019
Bench: Shri Sanjay Arora & Shri Aby T.Varkeypushpagiri Medical Society Asst. Cit Thiruvalla 689101 (Exemptions) Vs. Pan – Aaatp2418H Cochin
For Appellant: Shri Abraham K Thomas, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 12ASection 143(3)Section 144BSection 154Section 272B
2. The assessee, a society by the name Pushpagiri Medical Society, is running a 800 bedded hospital (by the name Pushpagiri Hospital) and 5 medical institutions. It is registered both under section 10(23C) and sec. 12A of the Act.
For the year under reference it returned nil income, and was assessed thereat, even as the return was selected