Registration u/s. 12AA cannot be denied merely for running medical shop inside hospital

St. Barnabas Hospital Vs C.I.T (Exemption) (ITAT Ranchi)  We note that the society trust was maintaining Pharmacy medical shop inside the hospital, which was for in-house consumption of medicines and treatment packages and for the urgent need of medicines to in-house patients. We note that the objects of the society were not doubted by the ld. CIT(E). Therefore, we note that in order to obtain registration u/s. 12AA only objects of the assessee trust is to be examined. We further note that the assessee society’s main object of running a hospital, which is covered u/s. 2(15) of the Act as ch...