other members who were not in occupation of their flats and who were in minority. The non-occupancy charges were raised from about ... society and, therefore, the non-occupancy charges cannot exceed 10% of the maintenance charges or service charges applicable to the concerned flat. In Writ Petition
occupancy charges 1,17,832
levied by society
3. Maintenance charges 48,785
2. While completing the assessment, the AO disallowed the claim for non ... value of the property under Section 23.
4. As regards the non-occupancy charges, the claim is that the rent received cannot take the character
non-occupation charges. As regards the charges for society charges/maintenance charges, he submits that a resolution has been passed by the general body ... claimed any non-occupancy charges but had claimed the entire amount is claimed as society charges/maintenance charges and there is no basis
Circular i.e. 1-8-2001. It was also directed that Non-occupancy charges would be assessed not more than ... service charges by the Society excluding the Municipal Charges. It was further directed that no non-occupancy charges would be levied on the members
appellant to the occupant of the premises (Tenant).
The appellant further humbly submits that, the non-
occupancy charges which is including society maintenance
charges ... arrive the ALV. While calculating the
ALV non occupancy charge cannot be ignored because
payment of non-occupancy charge arises only when the
property
sewerage charges along with Rs.1,00,000/- on account of non-occupancy
charges;
[b] To pay Rs.25,000/-on account of deficiency ... non-delivery of possession by the Opposite Parties, the
complainant could not occupy the plot and, as such, the question of charging non-occupancy
charges
non occupancy charges would not be more
than 100% of the original charges.
Original charges are understood to mean the maintenance charges
which the society ... flat was to
collect from the occupant. The
society has however levied non occupancy charges of Rs.1200/- per quarter
for quarter ending
said Act thereby imposing ceiling of 10% of non-
occupation charges. The Division Bench observed thus:.
17. Having given our anxious considerations to the
grounds ... avoid litigations/disputes and to bring in a uniform
levy of non-occupancy charges without linking the
same to the income derived by the concerned
occupancy charges at the rate exceeding 10%
of the service charges (excluded Municipal
ig Corporation/Nagar
Palika Taxes). The Tribunal found that the non-occupancy ... non occupancy charges received by the
assessee society which is a premises society over and above the
10% of the maintenance charges as non-taxable
Assessing
Officer disallowing maintenance charges of Rs, 46,05,176/- (including non-
occupancy charges) claimed as deduction while computing "Income from
House Property ... arrive the ALV. While calculating
the ALV non occupancy charge cannot be ignored because payment of
non-occupancy charge arises only when the property
