https://www.taxtmi.com/caselaws?id=295844 A charitable hospital is not automatically exempt from municipal property tax under Section 123(e) merely because it charges patients or enjoys Income Tax Act Section 80G status; patient charges are not rent by themselves, but exemption still depends on satisfying the proviso and proving entitlement before the assessing authority. The demand notice could not be quashed outright without the hospital first placing supporting materials before the Corporation and obtaining a reasoned decision on exemption. The writ appeal set aside the single judge's order, while preserving the hospital's liberty to pursue exemption and requiring interim payment towards arrears pending that decision. en-us Sat, 16 Feb 2008 00:00:00 +0530 Tue, 22 Jun 2021 16:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295844 A charitable hospital is not automatically exempt from municipal property tax under Section 123(e) merely because it charges patients or enjoys Income Tax Act Section 80G status; patient charges are not rent by themselves, but exemption still depends on satisfying the proviso and proving entitlement before the assessing authority. The demand notice could not be quashed outright without the hospital first placing supporting materials before the Corporation and obtaining a reasoned decision on exemption. The writ appeal set aside the single judge's order, while preserving the hospital's liberty to pursue exemption and requiring interim payment towards arrears pending that decision. Case-Laws Income Tax Sat, 16 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295844