CIT(E) Cannot Judge Hospital Tariffs to Decide Charity: ITAT Restores Reliance Hospital Trust’s U/s 12AB Registration

Reliance Foundation Hospital Trust Vs CIT (Exemptions) (ITAT Mumbai) CIT(E) Cannot Judge Hospital Tariffs to Decide Charity: ITAT Restores Reliance Hospital Trust’s U/s 12AB Registration Premium Rooms Don’t Kill Charity: ITAT Restores Reliance Hospital Trust’s 12AB Registration In a landmark ruling, the Mumbai ITAT set aside the order of the CIT(Exemptions) which had rejected renewal of registration under Section 12AB, denied approval under Section 80G and even cancelled the existing registration retrospectively in the case of Reliance Foundation Hospital Trust. The Tribunal held that wh...