https://www.taxtmi.com/caselaws?id=790047 Exemption under section 11 could not be denied in entirety to a registered charitable hospital merely because concessional medical treatment was extended to directors or members. The Tribunal noted that running a hospital constitutes medical relief within section 2(15), and that sections 11 and 13 require both charitable application of income and restraint on benefit to specified persons. On the facts, the alleged concession was negligible and incidental, with no material showing diversion of income for private benefit under section 13(1)(c). Any proven violation, if established, would not justify wholesale denial of exemption on the entire income. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790047 Exemption under section 11 could not be denied in entirety to a registered charitable hospital merely because concessional medical treatment was extended to directors or members. The Tribunal noted that running a hospital constitutes medical relief within section 2(15), and that sections 11 and 13 require both charitable application of income and restraint on benefit to specified persons. On the facts, the alleged concession was negligible and incidental, with no material showing diversion of income for private benefit under section 13(1)(c). Any proven violation, if established, would not justify wholesale denial of exemption on the entire income. Case-Laws Income Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790047