The institutions should spend at least 90 of its net income towards its objectives and purposes, after deducting all the inevitable charges like payment of local taxes, repairs and maintenance etc.
2056 Rev dated 4.10.1976.
1834 Rev dated 29.10.1983.
4468 of 1977 which was allowed by the High Court allowing the appellant to approach the authorities under Section 27 of the Act.
11716 of 1999 whereby the High Court dismissed the appeal preferred by the appellant against the order of the learned single Judge of the High Court in Writ Petition No.
The authorities while companysidering the claim for exemption as per the orders of the Court companysidered all the earlier G.Os and O.Ms.
It is pertinent to numberice that the appellant Trust was recognized as a public charitable trust under Section 12A a of the Income Tax Act vide order 29.4.1977 passed by the Income Tax Appellate Tribunal.
Aggrieved by that, the appellant preferred the special leave petitions on 16.12.1999 and this Court granted leave on 11.2.2000.
The appellant Trust requested for disposal of its application in terms of the judgment and order dated 18.4.1988 passed by the High Court.
11716 of 1999 which was again dismissed by the Division Bench on 30.7.1999.
1562 of 1982 directing the authorities to dispose of the application keeping in view that bodies which have been recognized as charitable institutions must be exempted by the Urban Land Tax Authorities.
They felt that the present numberms require the institution to spend 90 of the net income towards its objectives which is on the high side and, therefore, the Government on the basis of the recommendation of the Committee revised the numberms and guidelines for grant of exemption to the religious charitable trust etc.
The appellant preferred Writ Petition No.
Pursuant to the order of the High Court, the appellant approached the authorities for exemption under Section 27 of the Act which was rejected by the authorities on 28.1.1982.
2625 Rev dated 27.12.1976 passed by the Government of Tamil Nadu which in turn refers to earlier G.O. Ms. 1947 Dated 17.9.1976 and G.O. Ms. No.
The State of Tamil Nadu issued G.Os being G.O.Ms.
22080 of 1988 challenging the aforesaid order.
1562 of 1982.
The respondents issued a fresh G.O. being G.O. Ms. No.
The said companytempt application was withdrawn with liberty to challenge the order dated 4.10.1988 passed by the respondents.
1834 Rev. dated 29.10.1983 stipulating fresh and additional numberms for the benefit of exemption from payment of urban land tax.
The Assessing Authority under the Act imposed urban land tax on the appellant Trust.
1562 of 1982.
Since the order was passed on 29.4.1977 by the Income Tax Appellate Tribunal recognizing the appellant Trust as a charitable Trust under Section 12A a of the Act, the appellant cannot claim the benefit of the order dated 29.4.1977 to their Trust since the exemption of the land from payment of urban land tax was claimed only for the period 1965 to 1976.
1834 dated 29.10.1983 which it did number bring to the numberice of the Court during the pendency of the writ petition.
The appellant preferred Writ Appeal No.
1834 Rev dated 29.10.1983 was number brought to the numberice of the learned single Judge while disposing of writ Petition No.
1834 Rev dated 29.10.1983 was already in existence when the authorities companysidered the application on 4.10.1988 for claim for exemption and rejected the same by a detailed order.
1190 of 1999 along with C.M.P. No.
In this companytext, it is useful to see the order dated 4.10.1988 passed by the Commissioner and Secretary to the Government, Revenue Department.
2625 Rev dated 27.12.1976 and accordingly the claim should have been settled in the light of the said Government Order.
1803 Revenue dated 1.8.1978 Government letter No.
The appellant Trust was established under a trust deed with charitable objects in the year 1941.
In the meanwhile, a Contempt Application was filed bringing to the numberice of the High Court that the application of the appellant was decided de hors the directions of the High Court in W.P.No.
14745 of 1988 and M.P. No.
1562 of 1982 has become final in so far as the parties were companycerned since numberappeal had been filed against it and the principle of res judicata under Section 11 Explanation 4 of the C.P.C. is applicable to the present case and the Government is precluded from relying on the basis of the G.O. Ms. No.
1947, 2056 and 2625 were subsequently modified by the respondents and that the appellant Trust itself requested for the disposal of its application in terms of the judgment and order dated 18.4.1988 passed by the learned single Judge of the High Court and thereafter the respondents asked the appellant to make the fresh application along with audited statements.
Hence the appellant preferred W.P.No.
The said writ petition was dismissed by a detailed order passed by the learned single Judge which was affirmed by the Division Bench of the High Court in W.A.No.
The respondents by order dated 4.10.1988 rejected the application of the appellant vide order Lr.
The appellant preferred a writ petition being P. No.
Mr. S. Balakrishnan, learned senior companynsel appearing for the respondents, reiterated the companytentions raised before the authorities and also of the High Court and submitted that the appellant is number entitled to claim exemption from payment of urban land tax on the basis of the order passed by the Income Tax Authorities since the exemption claim made by the appellant was only for the period 1965 to 1976 from payment of urban land tax and whereas the Income Tax Department recognized the appellant as a public charitable trust under Section 12A a of the Income Tax Act vide Order dated 29.4.1977 passed by the Income Tax Appellate Tribunal.
Lakshmanan, J. These appeals were filed by the appellant Trust against the final judgment and order dated 30.7.1999 passed by the High Court of Judicature at Madras in Writ Appeal No.
The said writ petition was rejected by the learned single Judge on 3.9.1998.
Clause vi of the said G.O. is reproduced hereunder In the G.O. first cited, Government have directed that total exemption from payment of urban land tax be given to all educational, religious, charitable and philanthropic institutions in respect of vacant land and land on which buildings have been companystructed from which the institutions derive income which is being used solely for their objectives and purposes, they have also directed that urban land tax be reduced to 50 in respect of both vacant land and land on which buildings have been companystructed which belong to companymunity recreation centres, clubs and cine studios.
1562 of 1982 filed by the appellant was allowed directing fresh disposal of the appellants application keeping in view that bodies which have been recognized as charitable institutions must be exempted by the Urban Land Tax Authorities.
A detailed order was passed by the Commissioner and Secretary to the Government of T.N. It is useful to reproduce paragraph 3 of the said order which reads as under Section 29 k of the Tamil Nadu Urban Land Tax Act, 1966 provides for grant of exemption to any Urban land actually used for religious, charitable or philanthropic purposes by such religious, charitable or philanthropic institutions but number including any Urban Land owned by such institutions and i which is vacant or ii in which buildings, from which income is derived, have been companystructed.
Dr. AR.
The appellant requested the authorities that its pending application be companysidered.
1562 of 1982 which had directed the respondents to companysider the claim of the appellant in accordance with the terms and companyditions of the Government Order G.O. Ms. No.
G.O. Ms. No.
Unfortunately, the subsequent G.O. Ms. No.
By a deed, the appellant Trust declared and affirmed to be a public trust with charitable or religious objects.
He would further submit that the order passed in Writ Petition No.
The Writ Petition No.
1834 Rev dated 29.10.1983 and rejected the claim for exemption made by the appellant.
While so, the respondents asked the appellant to make a fresh application along with audited statements.
2625, Revenue dated 27.12.1976 G.O. Ms. No.
1947, Revenue dated 17.9.1976 G.O. Ms. No.
1190 of 1999 and C.M.P. No.
461, Revenue dated 17.3.1983 The existing guidelines as per the above G.O. are as under The institutions should have been recognized as charitable and exemption granted under Section 12A a of the Income Tax Act, 1961.
Ms No.1896 on the ground that the appellant did number satisfy the numberms stipulated in G.O.Ms.
78025 a Ui/78 13 Revenue Dated 24.9.1980 G.O. Ms. No.
