{"id":23952,"date":"2022-01-12T10:52:39","date_gmt":"2022-01-12T05:22:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-e-v-national-health-education-society-2021-197-dtr-147-318-ctr-500-bom-hc\/"},"modified":"2022-01-12T10:52:39","modified_gmt":"2022-01-12T05:22:39","slug":"pcit-e-v-national-health-education-society-2021-197-dtr-147-318-ctr-500-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-e-v-national-health-education-society-2021-197-dtr-147-318-ctr-500-bom-hc\/","title":{"rendered":"PCIT (E) v. National Health &#038; Education Society (2021) 197 DTR 147 \/ 318 CTR 500 (Bom) (HC )"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the running of pharmacy store was ancillary to the main object of running of the hospital . \u00a0\u00a0Therefore, income accrued therefrom was incidental to the dominant object of the respondent i.e., running of the hospital.\u00a0 The assessing officer was not justified in treating the pharmacy store as business activity and denying the exemption .Tribunal relied on \u00a0<em>Hiranandani Foundation<\/em> \u00a0in I.T.A. No.561\/Mum\/2016 \u00a0dt .27-5 -2016, AY. 2006-07 ,\u00a0\u00a0 <em>Aditanar Educational Institution v. Add. CIT <\/em>\u00a0(1997) 224 ITR 310 (SC) \u00a0<em>Baun Foundation Trust v. CIT<\/em> \u00a0( 2012 )73 \u00a0DTR 45 \u00a0(Bom) (HC) \u00a0\u00a0\u00a0( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11 : Property held for charitable purposes &#8211;  Running of pharmacy &#8211;  Pharmacy store  was ancillary to the main object of running the hospital- Denial of  exemption was  held to be not justified . [ S  10, 10(22), 10(23C)(via), 11(4A)]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23952","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ek","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23952"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23952\/revisions"}],"predecessor-version":[{"id":23953,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23952\/revisions\/23953"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}