https://www.taxtmi.com/caselaws?id=779913 Later authoritative tests for determining whether an institution serves a charitable purpose had to be applied to the admitted facts, rather than in the abstract. Because the impugned orders were brief and did not engage with the factual matrix, the High Court was required to reconsider the Revenue's appeals in light of that later decision. The appeals were allowed, the impugned orders were set aside, and the matters were restored for fresh consideration in accordance with law. en-us Thu, 09 Oct 2025 00:00:00 +0530 Mon, 18 May 2026 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779913 Later authoritative tests for determining whether an institution serves a charitable purpose had to be applied to the admitted facts, rather than in the abstract. Because the impugned orders were brief and did not engage with the factual matrix, the High Court was required to reconsider the Revenue's appeals in light of that later decision. The appeals were allowed, the impugned orders were set aside, and the matters were restored for fresh consideration in accordance with law. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779913