https://www.taxtmi.com/caselaws?id=347525 Exemption from urban land tax under the Tamil Nadu Urban Land Tax Act depended on the applicable Government Orders, including the condition that a charitable institution spend at least 90% of its net income on its objects during the relevant block period. The petitioner-trust produced materials on its charitable activities, income-tax registration, income-tax exemption, and compliance with that utilisation condition. The rejection was found to be mechanical because it relied only on an asserted shortfall in spending without proper scrutiny of the records or fair consideration of the claim. The rejection was set aside and the matter was remitted for fresh consideration on merits after hearing the petitioner and examining the documents. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 06 Sep 2017 09:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347525 Exemption from urban land tax under the Tamil Nadu Urban Land Tax Act depended on the applicable Government Orders, including the condition that a charitable institution spend at least 90% of its net income on its objects during the relevant block period. The petitioner-trust produced materials on its charitable activities, income-tax registration, income-tax exemption, and compliance with that utilisation condition. The rejection was found to be mechanical because it relied only on an asserted shortfall in spending without proper scrutiny of the records or fair consideration of the claim. The rejection was set aside and the matter was remitted for fresh consideration on merits after hearing the petitioner and examining the documents. Case-Laws Indian Laws Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347525