M/S.MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL MISSION HOSPITAL,COCHIN vs. THE DY DIT (EXEMPTION), COCHIN
In the result, the appeal filed by the assessee is allowed
ITA 127/COCH/2016[2011-12]Status: DisposedITAT Cochin16 Mar 2017AY 2011-12
Bench: S/Shri Abraham P George, Am & George George K, Jm Malankara Orthodox Syrian Church Vs The Dy Director Of Income Tax Medical Mission Hospital (Exemption) Kolencherry 682 311 Kochi ( Appellant) (Respondent)
Section 11Section 11(4)Section 12ASection 143(3)Section 263Section 40A(7)Section 47A(7)
40A(7) of
the I T Act. Therefore, the CIT has rightly disallowed the same in his order passed
under section 263 of the I T Act. However, the further question is whether the CIT
is right in invoking the provisions of section 11(4) of the Act. To understand this
issue, provisions of section 11(4), 2
