NDLI: Prashanti Medical Services & Research Foundation Vs. Union of India & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 Sub-section 7 of s.35AC Validity of
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961 – Sub-section 7 of s.35AC – Validity of – In the year 2014 appellant filed an application u/s. 35AC to the National Committee for promotion of social and economic welfare for grant of approval to their hospital project so as to enable any ‘assessee’ to incur expenditure by way of making payment of any amount to the appellant for construction of their approved hospital project and accordingly claim appropriate deduction of such payment from his total income during the previous year – Government approved 28 Projects ‘eligible projects’ including the project of appellant u/s. 35AC – Appellant received donations from several assessees during the years 2015-2016 and 2016-2017 – Assessees claimed deduction for the said financial years – However, benefit of deduction was discontinued from the assessment year 2018-2019 by insertion of sub-section 7 of s.35AC – Appellant urged that they were not able to receive more amount by way of donation for their project in the financial year 2017-2018 – Writ petition by appellant challenging the Constitutional validity of subsection 7 of s.35 – High Court repelled the challenge and dismissed the petition – On appeal, held: The real aggrieved parties, which should have felt aggrieved by insertion of sub-section (7) in s. 35AC of the Act, were those assessees i.e. donors who despite paying the donation to the appellant were not allowed to claim deduction of the said amount from their total income during the financial year 2017-2018 (Assessment year 2018-2019) – However, none of the assessees have complained – Further, neither the appellant nor the assessees has any right to set up a plea of promissory estoppel against the exercise of legislative power such as the one exercised while inserting sub-section 7 in section 35AC of the Act – Also, this sub-section was made applicable uniformly to all alike the appellant prospectively – Time to donate the amount to eligible projects for claiming deduction for the year 2017-2018 has also expired – Thus, no deduction could be allowed to such assessee for period 2017- 2018 – In a tax matter, neither any equity nor hardship has any role to play while deciding the rights of a taxpayer qua the Revenue – Therefore, no interference required with the impugned order of the High Court.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2019 INSC 813
Petitioner	Prashanti Medical Services & Research Foundation
Respondent	Union Of India & Ors.
SCR	[2019] 9 S.C.R. 828
Judgement Date	2019-07-25
Case Number	5849

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Prashanti Medical Services & Research Foundation Vs. Union of India & Ors.

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Prashanti Medical Services & Research Foundation Vs. Union of India & Ors.

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