In the result, both appeals of the assessee are dismissed
Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)
Section 80G of the Act for recognition is in regard to a receipt which is used for charitable purposes. It was the submission that the assessee is receiving fee for professional services, which is evident that TDS being deducted and its rental income under the guise of professional receipts at a percentage of total turnover of the Super Speciality Hospital