{"id":60932,"date":"2026-06-18T12:57:50","date_gmt":"2026-06-18T07:27:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/matha-medical-centre-trust-v-cit-e-2025-213-itd-76-chennai-trib\/"},"modified":"2026-06-18T12:57:50","modified_gmt":"2026-06-18T07:27:50","slug":"matha-medical-centre-trust-v-cit-e-2025-213-itd-76-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/matha-medical-centre-trust-v-cit-e-2025-213-itd-76-chennai-trib\/","title":{"rendered":"Matha Medical Centre Trust. v. CIT (E) (2025] 213 ITD 76 (Chennai) (Trib.)"},"content":{"rendered":"<p>\u00a0Allowing the appeal against the rejection of the application by CIT E) the Tribunal held that medical facilities provided at nominal prices to patients in rural areas were eligible to be a charitable activity for considering it as medical relief as per section 2(15). The CIT(E) \u00a0had erred in rejecting the application for approval under section 80G by stating that the activity of the trust was commercial in nature.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G: Donation-Medical relief-Medical facilities-Lab testing facility-Charitable activity-Eligible for approval.[S. 2(15), 11, 80G(5)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60932","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fQM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60932","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60932"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60932\/revisions"}],"predecessor-version":[{"id":60933,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60932\/revisions\/60933"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}