https://www.taxtmi.com/caselaws?id=211877 HC allowed the petition, holding that the chemist shop operated by the charitable hospital was ancillary to its primary philanthropic purpose and not the dominant object of the trust. The Chief CIT's denial of continuation of exemption under s. 10(23C)(via) was found to be a misapplication of law for elevating an incidental activity into the trust's main purpose. The HC set aside the Chief CIT's order and directed reconsideration of the exemption application. en-us Tue, 27 Mar 2012 00:00:00 +0530 Tue, 09 Sep 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211877 HC allowed the petition, holding that the chemist shop operated by the charitable hospital was ancillary to its primary philanthropic purpose and not the dominant object of the trust. The Chief CIT's denial of continuation of exemption under s. 10(23C)(via) was found to be a misapplication of law for elevating an incidental activity into the trust's main purpose. The HC set aside the Chief CIT's order and directed reconsideration of the exemption application. Case-Laws Income Tax Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211877