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SHAJI P. CHALY
India Bible College And Seminary India Gospel Outreach (IGO) Campus – Appellant
Versus
State Of Kerala – Respondent
JUDGMENT :
The petitioner, a religious educational institution owned and managed by K.E. Abraham Foundation, is a society registered under the Travancore Cochin Literary Scientific and Charitable Societies Registration Act, as is evident from Exhibit P1 registration certificate dated 04.10.1989.
2. The writ petition is filed being aggrieved by the order passed by the State of Kerala, respondent No.1, declining exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975 (‘Act, 1975’ for short) to some part of the buildings of the petitioner institution, such as kitchen, dining hall, staff quarters and car porch, despite finding that the principal activities in the entire building are to provide religious education. According to the petitioner, the society is established for the purpose of providing religious education and other religious and charitable services to the needy and poor people.
3. It is also the case of the petitioner that as part of the said project, the foundation is running several institutions, including the institution referred to in the writ petition. That apart, it is pointed out that the main aim of the institution is to equip the students with a thorough
Charitable purpose contemplated in Section 3 of Act does not necessarily exclude carrying on activities for which charges are levied on those who can pay and what is relevant is whether building is p....
Section 3 of Act, 1975 does not necessarily exclude carrying on activities for which charges are levied on those who can pay, and what is relevant is whether building is principally used for charitab....
The court recognized that a building primarily used for providing free accommodation to retired clergy can qualify for tax exemption under charity provisions, regardless of limited access to certain ....
Religious institutions are entitled to tax exemptions under the Kerala Building Tax Act when their dominant activity is religious, irrespective of residential use.
The main legal point established in the judgment is that activities integrally connected with the religious purpose of a building may entitle the building to exemption from payment of building tax un....
Buildings used for educational purposes are exempt from tax under Section 3(1)(b) of the Kerala Building Tax Act, 1975, as affirmed by the Supreme Court.
Buildings used principally for religious purposes qualify for tax exemption, regardless of the employment status of residents, provided the primary use aligns with religious activities.
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