Assessee is  a hospital, engaged in charitable activities of providing medicines and medical aid to needy and poor people. The  Assessing Officer had doubted genuineness of expenditure incurred by assessee on such free distribution of medicines during flood situation.  The  Assessing Officer had based his decision solely upon statement recorded from an employee doctor of assessee without giving any opportunity to assessee to cross-examine him.  Tribunal allowed the claim of  application of income. On appeal the High court held that the  Tribunal was justified in allowing application of income on account of free distribution of medicines. (AY. 2014-15)