Tax exemption recognition under section 10(23C)(v) grants notified charitable status to an institution for specified assessment years. The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, issued Notification No. S.O.803 dated 29 2 1984 to notify Cloistered Carmal, Mangalore as a charitable institution for the specified assessment year period, thereby bringing it within the tax exemption framework of that provision.
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.
Tax exemption recognition under section 10(23C)(v) grants notified charitable status to an institution for specified assessment years.
The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, issued Notification No. S.O.803 dated 29 2 1984 to notify Cloistered Carmal, Mangalore as a charitable institution for the specified assessment year period, thereby bringing it within the tax exemption framework of that provision.
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