https://www.taxtmi.com/caselaws?id=159299 Premises exclusively occupied and used as the administrative office of a charitable organisation were held to fall within the property tax exemption under Section 115(4) of the Delhi Municipal Corporation Act, 1957, where the other statutory conditions were satisfied. The exemption was construed to cover premises that form an essential and integral part of charitable activity, because a charity must maintain an office to administer and manage its functions. The provision was not limited to locations where direct charitable work is physically carried out, and a narrow reading excluding administrative offices was rejected. The denial of exemption was therefore unsustainable. en-us Thu, 12 May 1994 00:00:00 +0530 Fri, 26 Aug 2022 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159299 Premises exclusively occupied and used as the administrative office of a charitable organisation were held to fall within the property tax exemption under Section 115(4) of the Delhi Municipal Corporation Act, 1957, where the other statutory conditions were satisfied. The exemption was construed to cover premises that form an essential and integral part of charitable activity, because a charity must maintain an office to administer and manage its functions. The provision was not limited to locations where direct charitable work is physically carried out, and a narrow reading excluding administrative offices was rejected. The denial of exemption was therefore unsustainable. Case-Laws Indian Laws Thu, 12 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159299