https://www.taxtmi.com/caselaws?id=798662 Healthcare services delivered through mobile medical units under a government tender constitute medical relief and charitable purpose where the objects are exclusively healthcare-focused and bar commercial operations. Contractual receipts, tax withholding and surplus do not negate charitable status absent independent profit-making, profit distribution, departure from charitable objects or impermissible application of income. Documentary support for medical activities and reasonable remuneration to specified persons do not establish non-genuineness merely because of a related-party relationship. Regular registration should not be refused on those grounds. Cancellation of provisional registration requires a separate notice identifying statutory grounds and an effective opportunity to respond; without those safeguards, cancellation is unsustainable. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798662 Healthcare services delivered through mobile medical units under a government tender constitute medical relief and charitable purpose where the objects are exclusively healthcare-focused and bar commercial operations. Contractual receipts, tax withholding and surplus do not negate charitable status absent independent profit-making, profit distribution, departure from charitable objects or impermissible application of income. Documentary support for medical activities and reasonable remuneration to specified persons do not establish non-genuineness merely because of a related-party relationship. Regular registration should not be refused on those grounds. Cancellation of provisional registration requires a separate notice identifying statutory grounds and an effective opportunity to respond; without those safeguards, cancellation is unsustainable. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798662