Itta/618/2013 Of The Director Of Income Tax-Tax(Exemptions) v. M/S. Ghulam Ahmed Health Trust

HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.618 of 2013 Date: 13-02-2014 Between: The Director of Income Tax (Exemptions),Hyderabad .....Appellant AND M/s Ghulam Ahmed Health Trust,Hyderabad. ...Respondent HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.618 of 2013 JUDGMENT:(per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta ) We have heard the learned Counsel for the appellant andgone through the judgment and order of the learned Tribunal dated18[th] February, 2013. It appears that the learned Tribunal, upon scrutinizing theobjects clause of the assessee trust, has found that the charitableactivity is provided. The learned Tribunal has again found that theregistration granted in favour of the assessee has not beencancelled and hence the assessee is continuing to enjoy thestatus as a registered body. Moreover, mere registration does notautomatically entail exemption and this exemption will be grantedonly after establishing the fact that the income has been utilizedfor charitable activity, not otherwise. We, therefore, do not findany reason to interfere with the judgment and order of the learnedTribunal. Accordingly, the appeal is dismissed. No order as to costs. ___________________ K.J. SENGUPTA, CJ __________________ SANJAY KUMAR, J