ITAT Directs Approval of Section 80G for Trust Providing Affordable Medical Relief

Matha Medical Centre Trust Vs CIT (Exemption) (ITAT Chennai)

Income Tax Appellate Tribunal (ITAT), Chennai Bench, has ruled that providing medical facilities at nominal charges in rural areas qualifies as a charitable activity under the Income Tax Act, 1961. This decision came in the case of Matha Medical Centre Trust vs. CIT (Exemption), Chennai, concerning the rejection of the Trust’s application for approval under Section 80G of the Act.

The Matha Medical Centre Trust, established in 1996, operates with the primary objective of providing medical relief, education, a

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