Charitable deduction amendment deems previously approved institutions as established and approved for the subsequent assessment year. A new clause deems institutions or funds previously approved under clause (vi) for the earlier year to be, for section 80G purposes and notwithstanding the proviso to clause (15) of section 2, established for charitable purposes and approved under clause (vi) for the subsequent year, thereby preserving establishment and approval status across the two consecutive previous years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Charitable deduction amendment deems previously approved institutions as established and approved for the subsequent assessment year.
A new clause deems institutions or funds previously approved under clause (vi) for the earlier year to be, for section 80G purposes and notwithstanding the proviso to clause (15) of section 2, established for charitable purposes and approved under clause (vi) for the subsequent year, thereby preserving establishment and approval status across the two consecutive previous years.
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