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The HC quashed the order denying renewal of tax exemption u/s 80G to the petitioner-Trust. It held that the Trust's arrangement with doctors to use its premises for private practice did not negate its charitable purpose. The donations made by the Trust to other registered charitable organizations were ancillary expenses to achieve its objects. The revenue authorities' order was based on mere assumptions without substantial evidence. Therefore, the HC allowed the petitions and set aside the impugned orders denying renewal of tax exemption.
The HC quashed the order denying renewal of tax exemption u/s 80G to the petitioner-Trust. It held that the Trust's arrangement with doctors to use its premises for private practice did not negate its charitable purpose. The donations made by the Trust to other registered charitable organizations were ancillary expenses to achieve its objects. The revenue authorities' order was based on mere assumptions without substantial evidence. Therefore, the HC allowed the petitions and set aside the impugned orders denying renewal of tax exemption.
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