Exemption under section 10(23C)(iv) confirms notified tax-exempt status for a charitable society for specified assessment years. The Central Government, under section 10(23C)(iv) of the Income-tax Act, notifies Nilgiri Diocesan Society, Ootacamund as a notified institution for the purpose of that provision for the period covered by the assessment years 1980-81 to 1985-86, thereby formally recognising its status under the statutory exemption clause and defining the temporal scope of that recognition.
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.
Exemption under section 10(23C)(iv) confirms notified tax-exempt status for a charitable society for specified assessment years.
The Central Government, under section 10(23C)(iv) of the Income-tax Act, notifies Nilgiri Diocesan Society, Ootacamund as a notified institution for the purpose of that provision for the period covered by the assessment years 1980-81 to 1985-86, thereby formally recognising its status under the statutory exemption clause and defining the temporal scope of that recognition.
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