Tax approval for charitable environmental programmes granted, conditional on separate donation accounting and annual reporting. Approval is granted to the Environmental Society, Besant Gardens, Madras, and specified conservation programmes-botanical garden development, park schemes, green belt creation, and a beach study-for the purposes of the tax provision. The approvals are valid for three years from December 1, 1984, subject to maintaining separate donation accounts, annual progress reports to the prescribed authority by June 30, submission of audited accounts and balance sheets to the authority and tax commissioner by June 30, and possible retrospective withdrawal by the prescribed authority.
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 approval for charitable environmental programmes granted, conditional on separate donation accounting and annual reporting.
Approval is granted to the Environmental Society, Besant Gardens, Madras, and specified conservation programmes-botanical garden development, park schemes, green belt creation, and a beach study-for the purposes of the tax provision. The approvals are valid for three years from December 1, 1984, subject to maintaining separate donation accounts, annual progress reports to the prescribed authority by June 30, submission of audited accounts and balance sheets to the authority and tax commissioner by June 30, and possible retrospective withdrawal by the prescribed authority.
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