https://www.taxtmi.com/caselaws?id=199499 Exemption under section 11 could not be denied to a registered charitable trust merely for alleged non-compliance with a Bombay High Court scheme on Indigent Patient Fund contributions. The Tribunal noted that the trust had substantially applied its income to its charitable objects, that issues of breach under the scheme were for the Charity Commissioner and State authorities, and that the Assessing Officer could not treat the alleged breach as making the trust non-charitable. It also accepted that doctors' fees were collected only as a collecting agent and did not form part of the trust's income in the same sense as hospital receipts. In the absence of any adverse finding revoking charitable status, the Revenue's challenge failed. en-us Fri, 24 Feb 2017 00:00:00 +0530 Mon, 05 Mar 2018 11:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199499 Exemption under section 11 could not be denied to a registered charitable trust merely for alleged non-compliance with a Bombay High Court scheme on Indigent Patient Fund contributions. The Tribunal noted that the trust had substantially applied its income to its charitable objects, that issues of breach under the scheme were for the Charity Commissioner and State authorities, and that the Assessing Officer could not treat the alleged breach as making the trust non-charitable. It also accepted that doctors' fees were collected only as a collecting agent and did not form part of the trust's income in the same sense as hospital receipts. In the absence of any adverse finding revoking charitable status, the Revenue's challenge failed. Case-Laws Income Tax Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199499