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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>Recognition under section 80G requires statutory conditions, not automatic for institutions notified under section 10(23C).</h1> Recognition under section 80G is not automatic for institutions or funds notified under section 10(23C)(iv)/(v); they must satisfy all five conditions of section 80G(5). Explanation (3) excludes purposes that are wholly or substantially religious from 'charitable purpose,' so notification under section 10(23C)(v) does not guarantee 80G recognition where the religious-nature exclusion applies.

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