https://www.taxtmi.com/caselaws?id=794794 For a charitable hospital providing medical relief, renewal under section 12AB could not be refused merely because of receipts, patient volumes, treatment costs, salary expenditure or scale of operations; medical relief is an independent charitable head under section 2(15), and such factors did not by themselves prove profit motive or lack of genuineness. The Commissioner also could not independently find a breach of section 41AA of the Maharashtra Public Trusts Act, 1950 or the Indigent Patients' Fund Scheme without any adverse finding by the competent authority, and a lower percentage of indigent patients treated was insufficient absent proof of refusal of eligible patients. Retrospective cancellation from the original grant date was unsustainable in renewal proceedings and was quashed. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794794 For a charitable hospital providing medical relief, renewal under section 12AB could not be refused merely because of receipts, patient volumes, treatment costs, salary expenditure or scale of operations; medical relief is an independent charitable head under section 2(15), and such factors did not by themselves prove profit motive or lack of genuineness. The Commissioner also could not independently find a breach of section 41AA of the Maharashtra Public Trusts Act, 1950 or the Indigent Patients' Fund Scheme without any adverse finding by the competent authority, and a lower percentage of indigent patients treated was insufficient absent proof of refusal of eligible patients. Retrospective cancellation from the original grant date was unsustainable in renewal proceedings and was quashed. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794794