https://www.taxtmi.com/caselaws?id=302618 The court upheld the Chief Commissioner of Income Tax's decision to deny exemption under Section 10(23C)(via) of the Income Tax Act to a Cooperative Society providing medical facilities. The petitioner failed to demonstrate philanthropic activities benefiting citizens directly and lacked evidence of offering free or discounted treatments. The court found the hospital's charges comparable to other private hospitals in the region, leading to the rejection of the exemption claim for the assessment years 1999-2000 to 2002-2003. en-us Mon, 05 Dec 2005 00:00:00 +0530 Wed, 08 Jun 2022 17:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302618 The court upheld the Chief Commissioner of Income Tax's decision to deny exemption under Section 10(23C)(via) of the Income Tax Act to a Cooperative Society providing medical facilities. The petitioner failed to demonstrate philanthropic activities benefiting citizens directly and lacked evidence of offering free or discounted treatments. The court found the hospital's charges comparable to other private hospitals in the region, leading to the rejection of the exemption claim for the assessment years 1999-2000 to 2002-2003. Case-Laws Income Tax Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302618