Income-tax notification under section 10(23C)(v) recognizes a charitable society for tax exemption purposes in a government order. Notifies a charitable institution under the Income-tax Act by exercise of Central Government power to designate organisations eligible for exemption; the notification invokes sub-clause (v) of clause (23C) of section 10 to identify 'The Bombay Society of the Franciscan Sisters of Mary' as a notified entity for the relevant assessment year, placing the society within the statutory framework for tax exemption 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.
Income-tax notification under section 10(23C)(v) recognizes a charitable society for tax exemption purposes in a government order.
Notifies a charitable institution under the Income-tax Act by exercise of Central Government power to designate organisations eligible for exemption; the notification invokes sub-clause (v) of clause (23C) of section 10 to identify "The Bombay Society of the Franciscan Sisters of Mary" as a notified entity for the relevant assessment year, placing the society within the statutory framework for tax exemption recognition.
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