https://www.taxtmi.com/caselaws?id=67676 The Tribunal held that the Trust did not qualify for exemption under section 10(22A) as it did not meet the criteria of a hospital or institution providing medical treatment solely for philanthropic purposes. However, the Trust was deemed eligible for exemption under section 11 as its activities, including running a pathology laboratory and X-ray clinic, were considered charitable in nature. The Tribunal also ruled that the payment for the X-ray machine constituted utilizing income for the Trust's charitable purposes. As a result, the assessment was overturned, and the appeal was partially granted. en-us Mon, 31 May 1976 00:00:00 +0530 Sat, 12 Mar 2011 13:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67676 The Tribunal held that the Trust did not qualify for exemption under section 10(22A) as it did not meet the criteria of a hospital or institution providing medical treatment solely for philanthropic purposes. However, the Trust was deemed eligible for exemption under section 11 as its activities, including running a pathology laboratory and X-ray clinic, were considered charitable in nature. The Tribunal also ruled that the payment for the X-ray machine constituted utilizing income for the Trust's charitable purposes. As a result, the assessment was overturned, and the appeal was partially granted. Case-Laws Income Tax Mon, 31 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67676