This judgment deals with the grant of income tax exemption to a charitable hospital under Section 10(23C)(via) of the Income-tax Act, 1961.

Case Snapshot

• Case Name: Breach Candy Hospital Trust v. Chief Commissioner of Income Tax & Anr.

• Citation / Neutral Citation: 2026:BHC-OS:22218

• High Court: Bombay High Court, Ordinary Original Civil Jurisdiction

• Bench: Justice B.P. Colabawalla and Justice Farhan P. Dubash

• Date of Judgment: October 12, 2026

• Area of Law: Income-tax Act, 1961; Section 10(23C)(via); exemption for charitable hospitals; philanthropic purpose; surplus; depreciation; capital expenditure

Judgment Headline

Bombay HC Grants Income Tax Exemption to Breach Candy Hospital, Quashes Rejection Orders

The Judgment in One Line

Bombay High Court quashed the rejection of Breach Candy Hospital’s exemption applications, holding that it exists solely for philanthropic purposes and that surplus or depreciation does not disqualify it.

Why This Judgment Matters

This judgment clarifies that a charitable hospital does not lose its exempt status merely because it generates a surplus or

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