2026 (8) TMI 698

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....6<br>WPT No. 12 of 2022 - -<br>Income Tax<br>HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY For the Petitioner : Dr. Veena Nair, Advocate For the Respondent No. 1 : Mr. Ajay Kumarani, P.L. For the Respondent No. 2 : Mr. Sandeep Dubey, Advocate ORDER 1) By way of this petition, the petitioner has sought following reliefs:- 10.1 Call for the records from the Municipal Corporation f....

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.... Chhattisgarh Municipal Corporation Act, 1961 [hereinafter to be referred as 'Act of 1961'] and the respondent No. 2 has issued demand notice for payment of property tax to the tune of Rs. 19,75,742/- for the financial year 2020-21 on 2.9.2021. 3) Learned counsel for the petitioner submits that petitioner is a charitable and minority institution registered under Section 12(A) of Income Tax Act,....

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....jiv Vihar, Seepat Road, Bilaspur. They further submit that since the petitioner-institution is not registered u/s. 12(A) of Income Tax Act, therefore respondent No. 2 rightly issued demand notices and this petition deserves to be dismissed. 5) Heard. 6) The Sub-section (C) of Section 136 of Act of 1961 reads as under :- 136. Exemptions.- The property tax levied under section 135 sha....

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....in absence of the same, the institution may be given a rebate of up to 50% of property tax. 7) In the present case, respondent No. 2 issued demand notice against the petitioner-institution situated at Rajiv Vihar, Seepat Road, Bilaspur to the tune of Rs. 19,75,745/- and despite repeated reminders, petitioner failed to submit registration certificate u/s. 12(A) of Income Tax Act. Although, petit....