Tag Archives: Masina Hospital Trust

Hospital providing medical relief is eligible for Section 12AB registration without retrospective cancellation by CIT(E).

By | July 24, 2026

Hospital providing medical relief is eligible for Section 12AB registration without retrospective cancellation by CIT(E). Issue Whether a hospital providing medical relief qualifies as a charitable activity under the first limb of Section 2(15) without being impacted by commercial metrics like tariff structures, bed usage, or revenue per bed. Whether the Principal Commissioner / Commissioner… Read More »