https://www.taxtmi.com/caselaws?id=357092 The court quashed the order rejecting the exemption under section 10(23C)(via) of the Income Tax Act for a nonprofit society providing medical facilities at subsidized rates. It emphasized the need to assess if the petitioner exists solely for philanthropic purposes and not for profit, considering surplus, Byelaws, and control over fees. The court held that the surplus does not indicate a profit motive, certain Byelaws do not negate charity, and lack of control over consulting doctors' fees alone does not disqualify charitable status. The case was remitted for fresh consideration with specified directives. en-us Thu, 07 Dec 2017 00:00:00 +0530 Sat, 17 Mar 2018 08:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357092 The court quashed the order rejecting the exemption under section 10(23C)(via) of the Income Tax Act for a nonprofit society providing medical facilities at subsidized rates. It emphasized the need to assess if the petitioner exists solely for philanthropic purposes and not for profit, considering surplus, Byelaws, and control over fees. The court held that the surplus does not indicate a profit motive, certain Byelaws do not negate charity, and lack of control over consulting doctors' fees alone does not disqualify charitable status. The case was remitted for fresh consideration with specified directives. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357092