M/s. Immaculate Heart of Mary Hospital vs. The Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, a charitable institution providing medical relief to the poor, filed their return of income on 13/09/2014 declaring a total income of Nil after claiming the exemption u/s. 11 of the Act and also claimed a refund of TDS amount of Rs.1,22,133/-. The AO made the assessment u/s. 143(3) of the Act by accepting the Nil income but while making the computation, the AO had taken the TDS as Nil and therefore he has not refunded the TDS amount. The assessee filed an appeal before the Ld.CIT(A) contending that the AO ought to have given credit for TDS amount and refunded the same. The Ld.CIT(A) dismissed the appeal for want of verification of the corresponding income for the TDS deducted by the insurance companies as well as Kerala Electricity Board.…

Legal Issues

• 1. Whether the order u/s 250 of the Act, in appeal, is wrong in law and on facts so far as it is prejudicial to the interests of the appellant.
• 2. Whether the AO and CIT (A) erred by not allowing credit for TDS and refund amounting Rs. 1,22,133/-, which the appellant is rightfully entitled to.

Judgment Outcome

Decided in favour of Assessee.

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