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    <title>2022 (7) TMI 282 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal, determining that the trust did not violate Section 13(1)(c) by providing residential accommodation at a nominal rent and allowing trustees to use hospital equipment without charges. The Tribunal considered the voluntary services rendered by the doctors and the financial benefits conferred on the trust, concluding that the benefits provided outweighed any alleged violations. As a result, the order of the CIT(A) was overturned, and the trust was found to be in compliance with the relevant provisions.</description>
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      <title>2022 (7) TMI 282 - ITAT PUNE</title>
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      <description>The Tribunal allowed the appeal, determining that the trust did not violate Section 13(1)(c) by providing residential accommodation at a nominal rent and allowing trustees to use hospital equipment without charges. The Tribunal considered the voluntary services rendered by the doctors and the financial benefits conferred on the trust, concluding that the benefits provided outweighed any alleged violations. As a result, the order of the CIT(A) was overturned, and the trust was found to be in compliance with the relevant provisions.</description>
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