https://www.taxtmi.com/caselaws?id=379545 The Tribunal allowed the appeal, directing the Commissioner to grant registration under section 12AA to the appellant. The Tribunal emphasized that the operation of a medical shop inside the hospital for in-house patients qualified as a charitable purpose, aligned with the society's charitable objectives. The lack of separate books for the Pharmacy was deemed insufficient to justify rejecting the registration application, stressing the importance of examining the charitable objects of the society rather than technicalities. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379545 The Tribunal allowed the appeal, directing the Commissioner to grant registration under section 12AA to the appellant. The Tribunal emphasized that the operation of a medical shop inside the hospital for in-house patients qualified as a charitable purpose, aligned with the society's charitable objectives. The lack of separate books for the Pharmacy was deemed insufficient to justify rejecting the registration application, stressing the importance of examining the charitable objects of the society rather than technicalities. Case-Laws Income Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379545