https://www.taxtmi.com/caselaws?id=795589 Hospital treatment constitutes medical relief, and a registered trust does not lose charitable status merely because charges are collected through insurers, ESIC arrangements or third-party administrators. Such payment arrangements are a mode of collection and do not by themselves make the activity commercial or restrict it to a select class; exemption was therefore available and taxation of the surplus as business income was deleted. Ad hoc expense, cash-deposit and tax-deduction-at-source disallowances required fresh examination where supporting material had not been produced or verified. The disputed additions were remitted for verification after reasonable opportunity to furnish evidence. en-us Tue, 26 May 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795589 Hospital treatment constitutes medical relief, and a registered trust does not lose charitable status merely because charges are collected through insurers, ESIC arrangements or third-party administrators. Such payment arrangements are a mode of collection and do not by themselves make the activity commercial or restrict it to a select class; exemption was therefore available and taxation of the surplus as business income was deleted. Ad hoc expense, cash-deposit and tax-deduction-at-source disallowances required fresh examination where supporting material had not been produced or verified. The disputed additions were remitted for verification after reasonable opportunity to furnish evidence. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795589