Income tax exemption recognition under clause for charitable entities notified, conferring eligibility for specified assessment years. The Central Government, exercising the statutory power to notify qualifying charitable entities for income tax exemption, recognised the Indian Council for Child Welfare under the exemption category corresponding to clause (iv) of sub-section (23C) of section 10 for the stated assessment years, thereby formally conferring notification-based eligibility for those periods.
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.
Income tax exemption recognition under clause for charitable entities notified, conferring eligibility for specified assessment years.
The Central Government, exercising the statutory power to notify qualifying charitable entities for income tax exemption, recognised the Indian Council for Child Welfare under the exemption category corresponding to clause (iv) of sub-section (23C) of section 10 for the stated assessment years, thereby formally conferring notification-based eligibility for those periods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.