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          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.

          <h1>Specification of associations for 80G notification requires sports-focused objects, demonstrated development commitment, non-distribution, and compliance.</h1> Specification of associations or institutions for notification requires the Central Government to verify that the entity's object includes control, supervision, regulation or encouragement of notified games or sports in India; that it has a proven record of dedication to development of sports infrastructure or promotion of sports; that it does not distribute income to members except as grants to affiliated bodies; that donations are applied to infrastructure development or sponsoring of games or sports in India; that it maintains regular accounts; and that it files income-tax returns regularly.

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