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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>Merger of charitable trusts: Chapter XII-EB exclusion applies where merged entities share objects and meet prescribed conditions.</h1> A new provision excludes Chapter XII-EB from applying where a registered or approved charitable trust or institution merges with another recognized entity, provided the other entity has the same or similar objects, is itself registered or approved under the tax-exemption framework, and the merger meets prescribed conditions.

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