Charity in Name, Commerce in Practice: ITAT Rejects 80G Plea of Hospital Trust

Smt. Vimal Chawla Charitable Trust Vs CIT (Exemption) (ITAT Chandigarh) Charity in Name, Commerce in Practice-  Surplus Without Service- Hospital Run on Commercial Lines Not Eligible for 80G Approval Aggrieved by rejection of an application seeking approval u/s 80G(5)(iii) by CIT(E), assessee filed appeal before Tribunal. Tribunal noted that Assessee is running a hospital by the name ‘NIMS’ since its inception & providing medical & health care services. Though Assessee was running a hospital, it failed to furnish any document to show that the hospital was being run for charity or ...