HC ruled on property tax exemption for an educational ...

Charitable Trust's Educational Institution Wins Property Tax Exemption Battle Under Section 136(c) After Procedural Violations

February 20, 2025

Case Laws Indian Laws HC

HC ruled on property tax exemption for an educational institution operated by a charitable trust registered under Section 12A. Despite decade-long objections, authorities failed to follow mandated procedures under Section 148 of Municipal Corporation Act for investigating tax-related objections. Court directed Commissioner to decide objection following statutory procedure, allowing 8 weeks for document submission from tax authorities. A fresh speaking order must be passed within 6 months. Previous notices stayed and coercive actions prohibited pending final adjudication. Court emphasized Section 136(c)'s clear provision exempting educational institutions run by registered charitable trusts from property tax, while other institutions may receive up to 50% rebate.

View Source

← Previous Next →

HC ruled on property tax exemption for an educational ...

Charitable Trust's Educational Institution Wins Property Tax Exemption Battle Under Section 136(c) After Procedural Violations

February 20, 2025

Case Laws Indian Laws HC

You may also like:

Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

The CBDT has issued a circular which addresses conditions under which income from specific funds, trusts, institutions, universities, educational, or medical...

Educational trust's appeal against denial of exemption u/s 10(23C)(iiiad) was allowed by ITAT. The trust, established in 1962, exclusively provides government-recognized...

Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption...

Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious...

Exemption u/s 11 - On lifting the veil, it is clear as daylight that the modus operandi adopted by the Assessee Institutions and Trusts are with the twin objectives of...

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the...

Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

Grant of approval for exemption u/s.10(23C)(vi) - AOP - Since the AOP is recognised as a "person" for the purpose of Income Tax Act, 1961 and Section 10(23C) of the Act...

This case deals with the tax liability u/s 115BBC(1) for anonymous donations received in the "Hundi" by a charitable and religious trust. The key points are: The...

Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and...

Insertion of new Chapter XII-EB - Tax on accreted income-Interest payable for non-payment of tax by trust or institution - When trust or institution is deemed to be...

Exemption u/s 11 - Use of accumulated income for different purpose - Treating the amount given to PSWHMMS as the income of the appellant-society in terms of section...

Quick Updates: