Judgment :- R. JAYASIMHA BABU, J. The assessee runs a hospital. For the assessment year 1986-87, the assessee was denied exemption that had been claimed by it under section 10(22A) of the Income-tax Act, 1961. The denial was on the ground that in the view of the Assessing Officer, section 10(22A) required the claimant to be the hospital and not the foundation which ran the hospital. That view, though upheld in appeal, was reversed by the Tribunal. The reference arises from the order of the Tribunal, which held that the assessee-medical foundation is entitled to exemption under section 10(22A). Section 10(22A) , which has since been repealed with effect from April 1, 1999 reads thus : "10.(22A) any income of a hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profits;" There is no dispute about the fact that the hospital run by the assessee is solely for philanthropic purposes and not for the purpose of profit and that the hospital is being run for the treatment of persons suffering from illness. This court, in the case of CIT v. A.M.M. Arunachalam Educational Society considered a claim for exemption under section 10(22) by an educational society, which is an associate of the assessee here. The court held that having regard to the object of the assessee therein which was to run the educational institution, the assessee was entitled to the exemption under section 10(22). In this case also, the assessee foundation, which runs a hospital is entitled to the exemption provided under section 10(22A).The apex court, in the case of Aditanar Educational Institution v. Addl. CIT, has held that an educational society formed under the sole purpose of establishing, running and managing or assisting schools and colleges is an educational institution and is entitled to exemption under section 10(22) of the Act. The question (Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is a Medical Foundation and is entitled for exemption under the provisions of section 10(22A) of the Income-tax Act ?) referred to us is, therefore, answered in favour of the assessee and against the Revenue.