https://www.taxtmi.com/caselaws?id=303959 Charitable-hospital property tax exemption under Section 123(e) was confined to genuinely charitable medical activity: a department forming an integral part of the hospital and using fee income to support free or subsidised care remained eligible for exemption. The collection of fees did not by itself negate charitable character where the revenue sustained public-service medical work. By contrast, after the 1994 amendment, the college buildings did not fall within Section 123(c) on the facts presented, so exemption was unavailable for those premises. The governing principle was that exemption must match the specific statutory category as amended, even where the educational institution had charitable features. en-us Mon, 25 Oct 2021 00:00:00 +0530 Sun, 28 Aug 2022 12:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303959 Charitable-hospital property tax exemption under Section 123(e) was confined to genuinely charitable medical activity: a department forming an integral part of the hospital and using fee income to support free or subsidised care remained eligible for exemption. The collection of fees did not by itself negate charitable character where the revenue sustained public-service medical work. By contrast, after the 1994 amendment, the college buildings did not fall within Section 123(c) on the facts presented, so exemption was unavailable for those premises. The governing principle was that exemption must match the specific statutory category as amended, even where the educational institution had charitable features. Case-Laws Indian Laws Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303959