Tax exemption under section 10(23C)(v) grants notified charitable trust tax-exempt status for specified assessment years. Central Government notification designates Shree Jayarambhai Dayabhai Chauhan (Bytco) Charitable Trust as recognised under section 10(23C)(v) of the Income-tax Act, 1961, granting administrative recognition of the trust for the specified assessment years and enabling application of the Act's exemption provision to the trust for that period.
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)(v) grants notified charitable trust tax-exempt status for specified assessment years.
Central Government notification designates Shree Jayarambhai Dayabhai Chauhan (Bytco) Charitable Trust as recognised under section 10(23C)(v) of the Income-tax Act, 1961, granting administrative recognition of the trust for the specified assessment years and enabling application of the Act's exemption provision to the trust for that period.
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