Spurs fans have become frustrated with Levy after the construction of their new £800m stadium meant a lack of signings to improve the squad under Mauricio Pochettino.
Last summer bucked that trend, though, and Mourinho believes those in charge of the club deserve credit for the investment they have made.
"The only thing that I feel is quite an injustice is to forget that the best stadium in the world is there, the best training ground in the world is here, and around £100 million investment in the summer," he said.
"That was probably one of the biggest investments by a Premier League club [that] is considered quite not committed with evolution or not committed with an investment - £100m.
"Then you can discuss good, bad, successful, not successful. You can discuss all these things.
"But nobody can discuss that around £100m was on the table in the last summer which I think is proof, open proof, that the club wanted to invest."