ITAT Directs Readjudication of CA’s Classification of Medical Store as “Business” on Form 10AB

Hasaniya Healthcare Sarvajanik Trust Vs CIT (ITAT Ahmedabad) Introduction: The case of Hasaniya Healthcare Sarvajanik Trust vs. CIT (ITAT Ahmedabad) involves appeals against the rejection of applications for registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act. The trust, formed to provide medical relief without discrimination, faced challenges due to discrepancies in its applications. Detailed Analysis: The trust, incorporated on 06.11.2020, operates a medical hospital named “Fatema Hospital” in Himatnagar. While granted provisional registration ...