https://www.taxtmi.com/caselaws?id=771593 ITAT Chennai allowed the appeal of a trust whose application for approval under section 80G(5) was rejected by CIT(E) on grounds that its activities were commercial rather than charitable. The trust provided medical facilities, lab testing, and pharmacy services in rural areas at minimal charges compared to other hospitals. The Tribunal found that providing medical facilities at nominal prices to rural patients constitutes charitable activity under medical relief provisions of section 2(15). Following precedent in Idhayangal Charitable Trust case, ITAT set aside CIT(E)'s order and directed approval under section 80G. en-us Wed, 14 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771593 ITAT Chennai allowed the appeal of a trust whose application for approval under section 80G(5) was rejected by CIT(E) on grounds that its activities were commercial rather than charitable. The trust provided medical facilities, lab testing, and pharmacy services in rural areas at minimal charges compared to other hospitals. The Tribunal found that providing medical facilities at nominal prices to rural patients constitutes charitable activity under medical relief provisions of section 2(15). Following precedent in Idhayangal Charitable Trust case, ITAT set aside CIT(E)'s order and directed approval under section 80G. Case-Laws Income Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771593