https://www.taxtmi.com/caselaws?id=800979 Eligibility for approval under Section 10(23C)(via) depends on whether a hospital exists solely for philanthropic purposes rather than on annual matching of receipts and expenditure. Incidental surpluses do not establish a profit motive where funds are applied to medical infrastructure, equipment and services; capital expenditure and depreciation must be considered in assessing the real financial position. Treatment of paying patients, consultants' fees and facility charges do not alone demonstrate commercial activity or private benefit. No statutory minimum for free or concessional treatment applies. Governance restricting funds to medical objects, barring profit distributions and dedicating residual assets to charity, together with statutory care for indigent patients, supports philanthropic status. Prior charitable recognition requires consistent tax treatment absent material change. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800979 Eligibility for approval under Section 10(23C)(via) depends on whether a hospital exists solely for philanthropic purposes rather than on annual matching of receipts and expenditure. Incidental surpluses do not establish a profit motive where funds are applied to medical infrastructure, equipment and services; capital expenditure and depreciation must be considered in assessing the real financial position. Treatment of paying patients, consultants' fees and facility charges do not alone demonstrate commercial activity or private benefit. No statutory minimum for free or concessional treatment applies. Governance restricting funds to medical objects, barring profit distributions and dedicating residual assets to charity, together with statutory care for indigent patients, supports philanthropic status. Prior charitable recognition requires consistent tax treatment absent material change. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800979