https://www.taxtmi.com/caselaws?id=296340 Municipal property tax exemption for a charitable hospital under Section 123(e) turns on whether the premises are used as a genuine hospital or dispensary, excluding residential quarters, and the authority must decide the claim on the basis of relevant records and inspection of the premises. Income-tax registration and exemption were treated as important evidence of charitable character, though not conclusive. The claimant must produce supporting documents, and the municipal corporation must consider those materials together with an inspection report and personal hearing before deciding the exemption claim. The rejection was set aside and the matter remanded for fresh consideration. en-us Wed, 14 Jul 2010 00:00:00 +0530 Thu, 15 Jul 2021 16:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296340 Municipal property tax exemption for a charitable hospital under Section 123(e) turns on whether the premises are used as a genuine hospital or dispensary, excluding residential quarters, and the authority must decide the claim on the basis of relevant records and inspection of the premises. Income-tax registration and exemption were treated as important evidence of charitable character, though not conclusive. The claimant must produce supporting documents, and the municipal corporation must consider those materials together with an inspection report and personal hearing before deciding the exemption claim. The rejection was set aside and the matter remanded for fresh consideration. Case-Laws Income Tax Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296340