https://www.taxtmi.com/caselaws?id=63342 The Tribunal held that the activity of running a homeopathic dispensary by the assessee trust falls within the definition of "charitable purpose" under section 2(15) of the IT Act as it constitutes 'medical relief.' The Tribunal found that the CIT exceeded jurisdiction in rejecting the renewal application under section 80G(5)(vi) as the trust had not violated any relevant provisions. It was emphasized that maintaining separate books of account or issuing certificates to donors was not necessary as the dispensary activity was charitable, not a business. The Tribunal directed the CIT to grant renewal of approval under section 80G(5)(vi) to the trust, emphasizing consistency and the charitable nature of the activity. en-us Fri, 19 Jun 2009 00:00:00 +0530 Sat, 18 Aug 2012 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63342 The Tribunal held that the activity of running a homeopathic dispensary by the assessee trust falls within the definition of "charitable purpose" under section 2(15) of the IT Act as it constitutes 'medical relief.' The Tribunal found that the CIT exceeded jurisdiction in rejecting the renewal application under section 80G(5)(vi) as the trust had not violated any relevant provisions. It was emphasized that maintaining separate books of account or issuing certificates to donors was not necessary as the dispensary activity was charitable, not a business. The Tribunal directed the CIT to grant renewal of approval under section 80G(5)(vi) to the trust, emphasizing consistency and the charitable nature of the activity. Case-Laws Income Tax Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63342