Tax exemption recognition under section 10(23C)(v) grants notified charitable status to Hindu Satkar Samiti for the assessment year. Central Government, exercising powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Hindu Satkar Samiti, Calcutta as qualifying for the purposes of that sub-clause and designates the organisation for the assessment year 1988-89, thereby conferring the statutory tax classification provided by that provision for the stated year.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition under section 10(23C)(v) grants notified charitable status to Hindu Satkar Samiti for the assessment year.
Central Government, exercising powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Hindu Satkar Samiti, Calcutta as qualifying for the purposes of that sub-clause and designates the organisation for the assessment year 1988-89, thereby conferring the statutory tax classification provided by that provision for the stated year.
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