https://www.taxtmi.com/caselaws?id=794897 Medical relief remains a distinct charitable purpose under section 2(15), and a hospital's professional management, premium facilities, substantial receipts or treatment costs do not, by themselves, establish commercial activity. The relevant inquiry concerns whether the objects remain charitable, activities are genuine, and income is applied to those objects, without an affordability benchmark. Alleged non-compliance with section 41AA of the Maharashtra Public Trusts Act or the Indigent Patient Fund Scheme cannot independently determine section 12AB status where no competent authority has established the violation and the alleged breach is not shown to be materially connected with the trust's objects. Retrospective cancellation also requires a legally supported basis, particularly where no fraud, misrepresentation, suppression or foundational defect is identified. Consequential section 80G consequences depend on the validity of the section 12AB action. en-us Tue, 09 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794897 Medical relief remains a distinct charitable purpose under section 2(15), and a hospital's professional management, premium facilities, substantial receipts or treatment costs do not, by themselves, establish commercial activity. The relevant inquiry concerns whether the objects remain charitable, activities are genuine, and income is applied to those objects, without an affordability benchmark. Alleged non-compliance with section 41AA of the Maharashtra Public Trusts Act or the Indigent Patient Fund Scheme cannot independently determine section 12AB status where no competent authority has established the violation and the alleged breach is not shown to be materially connected with the trust's objects. Retrospective cancellation also requires a legally supported basis, particularly where no fraud, misrepresentation, suppression or foundational defect is identified. Consequential section 80G consequences depend on the validity of the section 12AB action. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794897