Tax exemption notification under section 10(23C)(iv) confirms charitable status for the society for specified assessment years. The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Churhat Children's Welfare Society as eligible under the cited provision for the specified assessment years, administratively recognizing the society's charitable status and enabling application of the statutory income-tax exemption for that period.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) confirms charitable status for the society for specified assessment years.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Churhat Children's Welfare Society as eligible under the cited provision for the specified assessment years, administratively recognizing the society's charitable status and enabling application of the statutory income-tax exemption for that period.
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