https://www.taxtmi.com/caselaws?id=754625 A charitable society running a temple and cremation site challenged development charge and process fee demands for sanctioned construction, arguing that Section 53 of the Uttar Pradesh Urban Planning and Development Act, 1973, the 2014 development-fee framework, and income-tax registrations effective from 01.04.2014 entitled it to exemption. The Court noted that the plan was sanctioned while registration applications were pending, but the later retrospective charitable registration and the governing government orders contemplated exemption for religious and charitable bodies engaged in public welfare without profit motive. On that basis, the demand notices and rejection order were held unsustainable, and exemption had to be reconsidered under the applicable rules. en-us Mon, 27 May 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754625 A charitable society running a temple and cremation site challenged development charge and process fee demands for sanctioned construction, arguing that Section 53 of the Uttar Pradesh Urban Planning and Development Act, 1973, the 2014 development-fee framework, and income-tax registrations effective from 01.04.2014 entitled it to exemption. The Court noted that the plan was sanctioned while registration applications were pending, but the later retrospective charitable registration and the governing government orders contemplated exemption for religious and charitable bodies engaged in public welfare without profit motive. On that basis, the demand notices and rejection order were held unsustainable, and exemption had to be reconsidered under the applicable rules. Case-Laws Income Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754625