The Director Of Income Tax (Exemption), Mumbai v. Breach Candy Hospital Trust

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.420 OF 2005 The Director of Income Tax (Exemption), Mumbai..Appellant. Versus Breach Candy Hospital Trust..Respondent. Mr.Suresh Kumar for the appellant.Mr.Jehangir Mistry, Senior Advocate with Mr.Rajiv Singh, Mr.Sameer Chitnis, Mr.Yuvraj Singh i/by Crawford Bayley & Co. for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. P.C. : DATE : 6[th] December, 2010. 1.The question raised in this appeal is; whether the Income Tax Appellate Tribunal was justified in holding that the entire income of the assessee including the interest income was eligible for exemption under Section 10(22A) of the Income Tax Act, 1961. 2.Perusal of the impugned order shows that the Tribunal has allowed the claim of the assessee by following its decision in the case of National Health and Education Society. The learned counsel for the Revenue states that the appeal filed by the Revenue against the decision of the Tribunal in the case of National Health and Education Society has been dismissed for non-removal of office objections. Similar appeals filed by the Revenue have also been dismissed for non-removal of office objections and since no steps have been taken for setting aside those orders, the order of the Tribunal in those cases have attained finality. 3.In these circumstances, we see no reason to interfere with the order of the Tribunal. The appeal is thus dismissed with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)