Held that the medical facilities provided at nominal prices to the patients in rural areas are eligible to be a charitable activity. CIT(E) has erred in rejecting the application for approval. The rejection order was set aside, and the CIT(E) was directed to grant approval.
Matha Medical Centre Trust v. CIT(E) (2025) 237 TTJ 613 (Chennai)(Trib)
S. 80G: Donation-Medical relief to the poor in rural areas-Rejection of application by CIT(E) is set aside and directed to approve. [S.2(15),80G(5)]
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