JEEVAN REKHA TRUST,DHANBAD vs. CIT EXEMPTION, PATNA
In the result, both appeals of the assessee are dismissed
ITA 23/RAN/2025[2023-24]Status: DisposedITAT Ranchi05 Jan 2026AY 2023-24
Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)
For Appellant: Shri M.K.Chowdhary, ARFor Respondent: Shri Rajib Jain, CIT-DR
Section 10Section 194JSection 80Section 80G
trust under the name Blue Sapphire Healthcare Private
Limited. It was submitted that the assessee was also running two medical shops in the said hospital, where generic medicines were sold. It was submission that the assessee was receiving consideration in the form of 3% of the total turnover of Blue Sapphire Healthcare Private Limited. It was submission that the running