https://www.taxtmi.com/caselaws?id=794719 Medical relief remains a distinct charitable purpose under section 2(15), and registration under section 12AB cannot be denied merely because a hospital charges fees, maintains premium facilities, earns substantial receipts, or generates surplus, absent evidence of private enrichment, diversion of income, or abandonment of charity. An alleged breach of section 41AA of the Maharashtra Public Trusts Act and the IPF Scheme could not independently justify cancellation without a finding by the competent authority under that law. Where refusal of section 80G approval is only consequential to denial of section 12AB renewal, the 80G rejection also falls once the 12AB order is set aside. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794719 Medical relief remains a distinct charitable purpose under section 2(15), and registration under section 12AB cannot be denied merely because a hospital charges fees, maintains premium facilities, earns substantial receipts, or generates surplus, absent evidence of private enrichment, diversion of income, or abandonment of charity. An alleged breach of section 41AA of the Maharashtra Public Trusts Act and the IPF Scheme could not independently justify cancellation without a finding by the competent authority under that law. Where refusal of section 80G approval is only consequential to denial of section 12AB renewal, the 80G rejection also falls once the 12AB order is set aside. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794719