Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Charitable institution approval requires public access, proven integrity, regular accounts, and exclusive charitable application of assets. Approval of an association or institution by the National Committee is conditioned on the body being a public charitable trust, or a qualifying registered society or company, with persons of proven integrity managing its affairs. Its activities must be open to citizens of India without discrimination and not confined to the benefit of any individual or community. It must maintain regular accounts, and its constituting instrument, rules, or regulations must not permit transfer or application of income or assets for any purpose other than a charitable purpose.
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 institution approval requires public access, proven integrity, regular accounts, and exclusive charitable application of assets.
Approval of an association or institution by the National Committee is conditioned on the body being a public charitable trust, or a qualifying registered society or company, with persons of proven integrity managing its affairs. Its activities must be open to citizens of India without discrimination and not confined to the benefit of any individual or community. It must maintain regular accounts, and its constituting instrument, rules, or regulations must not permit transfer or application of income or assets for any purpose other than a charitable purpose.
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