The Director Of Income-Tax, (Exemptions), Mumbai v. M/S.yash Society

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.541 OF 2002 The Director of Income-tax,(Exemptions), Mumbai. vs. M/s.Yash Society Appellant Respondent Ms.S.V.Bharucha i/b. Mr.K.R.Rao for the appellant. CORAM: R. M. LODHA &J.P.DEVADHAR,JJ. DATED: 23rd September 2004 P.C. Heard. 2. The Income Tax Appellate Tribunal has considered theaspect thus: "2. The ground of appeal is: "On the facts and in the circumstances ofthe case and in law, the learned CIT(A)erred in holding that income of theassessee trust is exempt under section10(22A) of the Income Tax Act. Thelearned CIT(A) failed to appreciate thefact that the income of a hospital isexempt and not that of a Trust runninga hospital."3.The issue stands covered in favour of theassessee by a decision of the learnedIncome Tax Appellate Tribunal in ITANo.8603/Bom/1992. for A.Y. 1989-90 inthe assessee’s own case (order dated31-10-2000).4.It has been held therein, inter alia, the order passed by the Income Tax Appellate Tribunal in the matter of assessee for assessment year 1989-90. 4. We do not find any legal infirmity in the order of the Tribunal. 5. Dismissed in limine. (R.M. LODHA, J.) (J.P. DEVADHAR,J.)