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TMI Blog1994 (5) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... 351 of 1984 such as orphanages, educational institutions and other institutions meant for the handicapped children irrespective of religion, caste, creed and sect. In this country also there are many charitable institutions for child welfare which are in receipt of funds from the appellant. The Delhi branch of the appellant is situated in its own premises on the 5th floor of the building known as "Padma Palace", 86, Nehru Place, New Delhi. 2.Under Section 115(4) of the Delhi Municipal Corporation Act, 1957 (the 'Act') the premises occupied and used exclusively by an Organisation for a charitable purpose are exempted from property tax. The relevant provisions of Section 115(4) are as follows: "(4) Save as otherwise provided in this Act, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances were exempted under the said provisions. On 14-3-1984, the said request was again turned down on the ground that the premises occupied by the appellant for office purposes could not be said to be the premises exclusively occupied and used for charitable purpose. Against the said decision, on 27-3-1984, the appellant made a representation to the Commissioner of the Corporation requesting for revision of the decision. The Commissioner did not give any hearing to the appellant. On the contrary, the decision on the revision application was communicated by the Assessor and Collector by his letter of 1-5-1984 as follows: "Dear Sirs, Please refer to your letter No. BCD/1240NG/ND/1401 dated 12-4-1984 addressed to Commissioner, Municipal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing which is used for charitable purpose is exempt and no other. As the building is being used for office purpose, the exemption could not be granted. The petition is dismissed." 5.It is obvious from the reasons given both by municipal authorities as well as by the High Court that the ground on which the request for exemption has been rejected is that the building is not used for charitable purpose because it is being used for office. We have quoted the relevant provisions of Section 115(4) above. All that the provisions require is that, for exemption, the lands and buildings or portions of lands and buildings should be exclusively occupied and used for public worship or by a society or body for a charitable purpose and that the society or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired by an Organisation for its administrative office are an essential and an integral part of its charitable activities. Sometimes the administrative office of such organisations may be located where the charitable activity or activities are carried on and sometimes it is located away from such place depending upon the availability of the premises and convenience. So long as the premises in which the administrative office of the charitable Organisation is carried on are exclusively used and occupied by its office, the premises would be ones covered by the exemption provided under the said provisions. To hold otherwise, viz., that it is only the premises where actual charitable activity is carried on alone is qualified for the exemption is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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