COMMISSIONER OF INCOME TAX Vs. CHRISTIAN MEDICAL COLLEGE

JUDGEMENT

(1.) This appeal has been preferred by the Revenue under section 260A of the Income-tax Act, 1961 (in short, "the Act"), against the order dated August 30, 2013, annexure A. II passed by the Income-tax Appellate Tribunal, Chandigarh Bench "A", (in short, "the Tribunal') in I.T.A. No. 620/Chd/2012 Christian Medical College v. CIT,2013 27 ITR 308 for the assessment year 2012-13, claiming the following substantial questions of law:

(2.) We have heard learned counsel for the appellant and perused the record.

(3.) The Tribunal while allowing the appeal of the assessee observed that the assessee was registered as a charitable institution under section 12A of the Act and the registration granted thereunder was valid even for the current assessment year. The Tribunal further noticed that the assessee-society was established and run by a minority Christian community but as the aim and object of the assessee was to train professionals in the field of medical and health care and also to provide medical facilities in their hospitals to all persons of any caste, creed, race, language, religion, etc., the activities carried out by the assessee were charitable in nature. The assessee had been running and maintaining Christian Medical College, Christian Dental College, Christian College of Nursing and other institutions where medical care and training for the professionals was being provided by the assessee-society to all irrespective of their caste, creed, race, religion, etc. The findings recorded by the Tribunal read as under (page 316 of 27 ITR (Trib)):