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High CourtsDivision Bench(1998) 09 MAD CK 0106

Director of Income Tax (Exemptions) vs A.M.M. Educational Society and A.M.M. Medical Society

Madras High Court · Decided on 1 September 1998 · Citation: (2000) 246 ITR 691

HON’BLE JUDGES
R. Jayasimha Babu, J · A. Subbulakshmy, J
CASE NUMBER
T.C.P. No''s. 172 to 179 of 1998

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Judgment

6 paragraphs · 355 words

R. Jayasimha Babu, J.—As to whether the assessee can claim the benefit of exemption under Sections 10(22) and 10(22A) of the Income Tax Act, 1961, is the question reference of which is sought by the Revenue. The assessment years are 1982-85 to 1985-86.

2.

A similar question, in respect of the same assessee, was directed to be referred to this court in T. C. P, Nos. 292 and 293 of 1996 decided on March 4, 1997. That reference was called for after the court had looked into the judgment of the Supreme Court in the case of Aditanar Educational Institution Vs. Additional Commissioner of Income Tax, in Civil Appeal No. 2578-80 of 1979 decided on February 5, 1997. The court observed that in the Tribunal''s order, there was no finding as to whether the assessee was running the hospital, and that the question as to whether the assessee was financing the hospital or was running it, had necessarily to be decided before applying the decision of the Supreme Court to the facts of the case.

3.

In respect of the other assessment years as well, the court had called for a reference in T. C. P. No. 227 of 1993 decided on June 28, 1995, which concerned the assessment year 1982-83, while in T. C. P. Nos. 292 and 293 of 1996, the assessment years in question were 1986-87 and 1987-88.

4.

We are, therefore, satisfied that the question, which the Revenue has proposed, viz.,

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is an educational institution/hospital and is entitled for exemption under the provisions of Sections 10(22)/10(22A) of Income Tax Act ?"

does arise, and is required to be referred to this court. The Tribunal is directed to refer the questions, and submit a statement of case together with the relevant material as is relevant for the purpose of deciding the question. The Tribunal shall state in its statement of case that reference has been called for, for the earlier years in the tax case petitions mentioned in this order.