https://www.taxtmi.com/caselaws?id=764913 The Punjab & Haryana HC allowed writ petitions challenging denial of tax relief renewal under Section 80G. Revenue authorities rejected the Trust's application alleging the arrangement with doctors constituted rental premises for private practice rather than charitable work. The HC held that respondents' action was based on assumptions without supportive evidence. The court noted that ancillary work enhancing charitable purposes qualifies as charitable activity, citing Supreme Court precedent. Since the Trust's 12-A registration foundation wasn't questioned and donations were made to registered charitable organizations, mere suspicion about donation amounts was insufficient. The HC found no substantial evidence supporting revenue's allegations and set aside the impugned orders, allowing the petitions. en-us Fri, 17 Jan 2025 00:00:00 +0530 Thu, 05 Mar 2026 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764913 The Punjab & Haryana HC allowed writ petitions challenging denial of tax relief renewal under Section 80G. Revenue authorities rejected the Trust's application alleging the arrangement with doctors constituted rental premises for private practice rather than charitable work. The HC held that respondents' action was based on assumptions without supportive evidence. The court noted that ancillary work enhancing charitable purposes qualifies as charitable activity, citing Supreme Court precedent. Since the Trust's 12-A registration foundation wasn't questioned and donations were made to registered charitable organizations, mere suspicion about donation amounts was insufficient. The HC found no substantial evidence supporting revenue's allegations and set aside the impugned orders, allowing the petitions. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764913