https://www.taxtmi.com/caselaws?id=189122 Exemption from urban land tax under Section 27 of the Tamil Nadu Urban Land Tax Act, 1966 is discretionary and depends on the Government being satisfied that payment would cause undue hardship. It requires a specific application supported by material and does not arise automatically from charitable status or recognition under the Income-tax Act. The distinction between Section 27, which is discretionary, and Section 29, which operates by force of statute, was emphasised. The trust's recognition under Section 12A(a) did not create a retrospective entitlement for the years in question, and the authorities could consider the government orders then in force. The exemption claim therefore failed. en-us Tue, 15 Mar 2005 00:00:00 +0530 Wed, 28 Dec 2016 18:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189122 Exemption from urban land tax under Section 27 of the Tamil Nadu Urban Land Tax Act, 1966 is discretionary and depends on the Government being satisfied that payment would cause undue hardship. It requires a specific application supported by material and does not arise automatically from charitable status or recognition under the Income-tax Act. The distinction between Section 27, which is discretionary, and Section 29, which operates by force of statute, was emphasised. The trust's recognition under Section 12A(a) did not create a retrospective entitlement for the years in question, and the authorities could consider the government orders then in force. The exemption claim therefore failed. Case-Laws Income Tax Tue, 15 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189122