https://www.taxtmi.com/caselaws?id=5648 For Income-tax Act purposes, a body qualifies as a "local authority" only if it satisfies the statutory definition in the General Clauses Act and bears the essential attributes of a municipal-type self-governing body, including representative character, civic functions, and power to levy taxes or similar compulsory exactions; a State-created corporation with nominated members and no such powers does not qualify and cannot claim section 10(20) exemption. A claim for charitable exemption under section 11(1)(a) requires factual examination, including registration under section 12A, and should be determined by the assessing authority rather than for the first time in writ proceedings. en-us Mon, 02 Mar 1998 00:00:00 +0530 Sat, 19 Mar 2016 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5648 For Income-tax Act purposes, a body qualifies as a "local authority" only if it satisfies the statutory definition in the General Clauses Act and bears the essential attributes of a municipal-type self-governing body, including representative character, civic functions, and power to levy taxes or similar compulsory exactions; a State-created corporation with nominated members and no such powers does not qualify and cannot claim section 10(20) exemption. A claim for charitable exemption under section 11(1)(a) requires factual examination, including registration under section 12A, and should be determined by the assessing authority rather than for the first time in writ proceedings. Case-Laws Income Tax Mon, 02 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5648