2026
Reliance Foundation Hospital Trust: refusal and subsequent judicial restoration of charitable tax registration
The tax authorities had refused renewal and challenged the charitable status of the hospital entity, raising questions concerning compliance and commercial activity in particular. The dispute was brought before the ITAT.
- State of the evidence
- Income Tax Appellate Tribunal order documented
- Legal status — source text
- In June 2026, the ITAT overturned the contested refusal/cancellation and granted the 12AB and 80G registrations for the applicable period
- Attribution
- Institutional attribution as a leader of Reliance Foundation and the hospital; no finding of personal tax fraud
Sources · 2
- [1]Income Tax Appellate Tribunal / Indian KanoonSir H. N. Reliance Foundation Hospital and Research Centre Trust v. CIT(E)Court recordPrimary source
- [2]Reliance Industries / Reliance FoundationNita M. Ambani — Founder & ChairpersonCompany documentPrimary source
Last verified: 30 August 2026
