Medical relief is an independently listed charitable purpose;...

Medical relief is an independently listed charitable purpose; revenue, premium accommodation, advanced facilities and operational scale do not alone make a charitable hospital commercial. Registration renewal turns on genuine activities in furtherance of medical relief, application of income and assets to charitable objects without private diversion, and compliance only with other-law requirements material to those objects. A tax authority should not independently determine specialised regulatory breaches absent a relevant adverse order from the competent regulator within the specified-violation framework. Renewal rejection and retrospective cancellation are distinct: cancellation from the original registration date requires a separate sustainable statutory and factual basis, rather than later operational concerns alone.