Tax exemption under section 10(23C)(iv) recognizes Gujarat Ecological Education and Research Foundation's charitable status for specified years. Notification under Section 10(23C)(iv) designates Gujarat Ecological Education and Research Foundation as a recognized charitable entity for income-tax purposes, with the Central Government fixing the temporal scope of recognition to cover the specified assessment years and thereby enabling the foundation to claim tax-exempt treatment under that clause.
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 under section 10(23C)(iv) recognizes Gujarat Ecological Education and Research Foundation's charitable status for specified years.
Notification under Section 10(23C)(iv) designates Gujarat Ecological Education and Research Foundation as a recognized charitable entity for income-tax purposes, with the Central Government fixing the temporal scope of recognition to cover the specified assessment years and thereby enabling the foundation to claim tax-exempt treatment under that clause.
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