https://www.taxtmi.com/caselaws?id=313424 Exemption under section 11 was sustained because the relevant assessment year was treated as identical to earlier years in which relief had already been granted. The appellate authority and the Tribunal followed the prior orders for assessment years 2008-2009 and 2009-2010, and no material showed that those orders had been set aside or overruled. On that basis, they found no reason to depart from the earlier consistent view, despite the Revenue's objections concerning the indigent patients fund, alleged commercial activity of the hospital, canteen operations, and section 13(1)(c). The assessee's charitable exemption therefore continued, and the Revenue's challenge failed. en-us Wed, 30 Aug 2023 00:00:00 +0530 Wed, 15 Jul 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313424 Exemption under section 11 was sustained because the relevant assessment year was treated as identical to earlier years in which relief had already been granted. The appellate authority and the Tribunal followed the prior orders for assessment years 2008-2009 and 2009-2010, and no material showed that those orders had been set aside or overruled. On that basis, they found no reason to depart from the earlier consistent view, despite the Revenue's objections concerning the indigent patients fund, alleged commercial activity of the hospital, canteen operations, and section 13(1)(c). The assessee's charitable exemption therefore continued, and the Revenue's challenge failed. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313424