https://www.taxtmi.com/caselaws?id=801159 Charitable-registration renewal must be assessed against a trust's charitable objects and activities. Private-category medical treatment does not, by itself, establish that a beneficiary lacks financial indigence or economic hardship, particularly where prolonged treatment for a life-threatening illness may exhaust modest resources. Assistance to one beneficiary, even if representing a substantial share of expenditure, does not alone displace the public charitable character of the activities. Renewal could not be refused without any other recorded ground, and the consequential refusal of approval under Section 80G could not survive. en-us Thu, 24 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801159 Charitable-registration renewal must be assessed against a trust's charitable objects and activities. Private-category medical treatment does not, by itself, establish that a beneficiary lacks financial indigence or economic hardship, particularly where prolonged treatment for a life-threatening illness may exhaust modest resources. Assistance to one beneficiary, even if representing a substantial share of expenditure, does not alone displace the public charitable character of the activities. Renewal could not be refused without any other recorded ground, and the consequential refusal of approval under Section 80G could not survive. Case-Laws Income Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801159