Case Law Details
Institute of Health Systems Vs ITO (ITAT Hyderabad)
Assessee’s activity comes within the purview of exceptions provided sub-section (15) of sub-clause (i) for the reason that the activity of the assessee is testing of the water quality, which monitors quality in reservoirs and slum areas, for that, assessee has charged some fee and almost the entire fee was spent towards testing activity, as admitted by the CIT(A) himself. Testing of water and thereby supplying good quality of water contribute to health of the people. Therefore, the activity carried out by the assessee as per its object to take care of health of the people and the activity of the assessee has to be considered as advancing of general public utility. Therefore, the assessee is eligible for exemption u/s 11 of the Act.
FULL TEXT OF THE ITAT JUDGMENT
This appeal filed by the assessee is directed against the order dated 7th July, 2017 of CIT(A) – 9, Hyderabad for AY 2014-15.
2. Briefly the facts of the case are, assessee is a society formed with effect from 5th December, 1990 and it is registered u/s 12A of the Income-tax Act, 1961 (in short ‘the Act’) on 19/12/1990. The memorandum of society is, unless the context otherwise requires, “Health systems” includes the professional, technological, behavioural, social, economic, cultural and other subsystems whose interrelated action contribute to the health of the people. The objects of the assessee are as under:
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