Approval of a hospital under section 17(2) proviso (ii) b by

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JAIN SHRIYANS KUMAR (Querist)
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17 June 2017 which chief commissioner of income tax will approve? whether it is the jurisdiction of Principal Chief commissioner of Jurisdictional area or it will be approved by chief
commissioner of Income tax exemption.I think it is approval of hospital for administrative purpose and hence the CCIT EXEMPTION has no role to play.It should be approved by CCIT OF THE JURISDICTIONAL AREA and exemption deparment has no role to play since the hospital is not requiring exemption and the approval of hospital under section 17(2) is not a matter of approval of exemption.

JAIN SHRIYANS KUMAR

JAIN SHRIYANS KUMAR (Querist)
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17 June 2017 The hospital must be approved by the jurisdictional area Chief commissioner of Income tax since it is an approval under section 17(2) which is not under the jurisdiction of CCIT(exemption).The working of CIT(Exemption ) is limited to approval under section 12AA and section 10. He has got nothing to do with assessment of salaries or perquisites and the approval of hospitals is an administrative work and it has nothing to do with approval of exempt institutions.

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