https://www.taxtmi.com/caselaws?id=470109 Section 11 exemption cannot be denied for an alleged shortfall in transfers to an Indigent Patient Fund where compliance with the Scheme is not a condition for examining exemption after Section 12A registration. Whether doctors' fees form part of gross billing and whether the Scheme was breached falls within the Charity Commissioner's exclusive jurisdiction. In the absence of an adverse finding or revocation of charitable status, the Revenue cannot determine a breach. Revision under Section 263 also requires an assessment order to be both erroneous and prejudicial to Revenue; it cannot rest on disagreement where two sustainable views exist. en-us Tue, 25 Nov 2025 00:00:00 +0530 Wed, 15 Jul 2026 18:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470109 Section 11 exemption cannot be denied for an alleged shortfall in transfers to an Indigent Patient Fund where compliance with the Scheme is not a condition for examining exemption after Section 12A registration. Whether doctors' fees form part of gross billing and whether the Scheme was breached falls within the Charity Commissioner's exclusive jurisdiction. In the absence of an adverse finding or revocation of charitable status, the Revenue cannot determine a breach. Revision under Section 263 also requires an assessment order to be both erroneous and prejudicial to Revenue; it cannot rest on disagreement where two sustainable views exist. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470109