CHAUDHARY HARCHAND SINGH ATMA RAM EDUCATION TRUST,ROORKEE vs. CIT(E), LUCKNOW
In the result, the appeal of the assessee is dismissed
ITA 6240/DEL/2017[2016-17]Status: DisposedITAT Dehradun15 Dec 2022AY 2016-17
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No.6240/Del./2017: Asstt. Year: 2016-17 Chaudhary Harchand Singh Atma Vs Cit(E), Ram Education Trust, Lucknow C/O. Parikshit Aggarwal Fca, House No. 1238, Sec-22B, Chandigarh (Appellant) (Respondent) Pan No. Aabtc2457J Assessee By : Sh. None Revenue By : Smt. Mayank Prabha Tomar, Sr. Dr Date Of Hearing: 14.12.2022 Date Of Pronouncement: 16.12.2022
For Appellant: Sh. NoneFor Respondent: Smt. Mayank Prabha Tomar, Sr. DR
Section 12ASection 13(1)(c)Section 13(3)
trust is primarily engaged in the business of providing medical services on a commercial basis with a motive of profit without providing any element of charity to the public at large. It is not desirable of an institution that claims to promote medical services in a charitable manner that it purports ways and means of generating income by pursuing activities
