{"id":62035,"date":"2026-07-13T11:41:30","date_gmt":"2026-07-13T06:11:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/matha-medical-centre-trust-v-cite-2025-237-ttj-613-chennaitrib\/"},"modified":"2026-07-13T11:41:30","modified_gmt":"2026-07-13T06:11:30","slug":"matha-medical-centre-trust-v-cite-2025-237-ttj-613-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/matha-medical-centre-trust-v-cite-2025-237-ttj-613-chennaitrib\/","title":{"rendered":"Matha Medical Centre Trust v. CIT(E) (2025) 237 TTJ 613 (Chennai)(Trib)"},"content":{"rendered":"<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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)]<\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62035","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g8z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62035","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=62035"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62035\/revisions"}],"predecessor-version":[{"id":62036,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62035\/revisions\/62036"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}