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2018 (5) TMI 959 - HC - Income TaxRecovery of house tax - Petitioner-institution being a charitable organization as exempted from payment of house tax - Held that:- No substance in the submissions of the learned counsel for the petitioner nor the counsel for the petitioner produced any material to support his contention that only because of having the exemption from payment of income tax being the charitable trust under Section 12-A of the Income Tax, the petitioner is entitled to get the exemption from payment of house tax. The petitioner has failed to satisfy the query of the Court with regard to the assessment proceedings related to house tax of the properties of the petitioner-hospital. He has only placed the copy of the recovery notice issued by the Chief Assessment Officer, Nagar Nigam, Jhansi (Annexure-6) which clearly indicates that the annual assessment of the petitioner-hospital is of ₹ 71,94,950/- and the house tax is chargeable at the rate of 10% and there are dues to the tune of ₹ 1,07,92,425/- on which the interest is calculated to the tune of ₹ 12,95,091/-. The current year tax is assessed being 10% of the annual assessment of the property which comes to ₹ 7,19,495/- and the outstanding dues are shown to the tune of ₹ 1,15,11,920/-. The actual outstanding amount is calculated at ₹ 1,28,07,011/-. The Court has enquired from the counsel for the petitioner about the assessment of the property and the assessment orders. - Appeal dismissed.
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