2017 (7) TMI 261

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..... de facility of blood bank or X-ray, Sonography, C.T. Scan, MRI to the patients. Same will be done on charitable basis. This is a fit case where approval under section 80-G(5)(vi) has to be granted to the assessee. - Decided in favour of assessee. - I.T.A. No. 1982/Ahd/2014 - - - Dated:- 15-5-2017 - Shri Pramod Kumar, Accountant Member And Shri Mahavir Prasad, Judicial Member Appellant .....

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..... to grant Registration u/s. 80G of the Act. 3. The relevant facts as culled out from the materials on record are as under:- Late Devyani Kamlesh Ruparel Public Charitable Trust, made an application in Form No. 10G for approval under section 80-G(5)(vi) of the Income Tax Act, 1961, which was received on 15/11/2013. 4. In order to process the application, information/details were called f .....

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..... hospital and nursing home especially for the cancer patients. In the year 2012-13, trust has donated medicines worth ₹ 20,403/- to the cancer patient. 7. Learned CIT rejected the application stating that since the activity of trust does not show any charitable purpose and also does not rule out that hospital is purely for commercial purposes, the application for registration for the pur .....

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