https://www.taxtmi.com/caselaws?id=794899 Medical relief may retain charitable status under Section 2(15) even where hospitals charge fees, operate premium facilities, employ professionals, generate receipts, or earn surplus, provided charitable objects remain dominant and income is applied accordingly. Alleged non-compliance with another regulatory framework requires determination by the competent authority and cannot, without more, establish loss of charitable character under Section 12AB. Foreign expenditure does not necessarily mean charitable purposes were pursued outside India, while Section 11(1)(c) issues ordinarily concern exemption in assessment proceedings. Retrospective cancellation requires a foundational defect in the original registration. Consequential rejection of Section 80G approval lacks an independent basis where Section 12AB denial fails. en-us Tue, 16 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794899 Medical relief may retain charitable status under Section 2(15) even where hospitals charge fees, operate premium facilities, employ professionals, generate receipts, or earn surplus, provided charitable objects remain dominant and income is applied accordingly. Alleged non-compliance with another regulatory framework requires determination by the competent authority and cannot, without more, establish loss of charitable character under Section 12AB. Foreign expenditure does not necessarily mean charitable purposes were pursued outside India, while Section 11(1)(c) issues ordinarily concern exemption in assessment proceedings. Retrospective cancellation requires a foundational defect in the original registration. Consequential rejection of Section 80G approval lacks an independent basis where Section 12AB denial fails. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794899