Section 80G amendment extends donation relief by treating Central Government approved associations as charitable institutions. Amendment to Section 80G adds a cross-reference to clause (23) in subsection (5) by altering clauses (i) and (v) and inserts an Explanation deeming any association approved by the Central Government for the purposes of that clause to be an institution, and further deeming such approved associations or institutions to be institutions established in India for a charitable purpose, thereby bringing them within the scope of Section 80G relief.
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.
Section 80G amendment extends donation relief by treating Central Government approved associations as charitable institutions.
Amendment to Section 80G adds a cross-reference to clause (23) in subsection (5) by altering clauses (i) and (v) and inserts an Explanation deeming any association approved by the Central Government for the purposes of that clause to be an institution, and further deeming such approved associations or institutions to be institutions established in India for a charitable purpose, thereby bringing them within the scope of Section 80G relief.
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