Tag Archives: CIT (Exemption)

Hospital Operating Modern Facilities and Earning Surplus Retains Section 2(15) Charitable Character

By | August 6, 2026

Hospital Operating Modern Facilities and Earning Surplus Retains Section 2(15) Charitable Character Issue Whether running a modern, tertiary-care hospital with premium facilities, significant receipts, and operational surplus alters the charitable character of “medical relief” under Section 2(15) or invalidates Section 12AB registration. Whether alleged non-compliance with indigent patient bed reservation under Section 41AA of the… Read More »