Tax exemption notification under section 10(23C)(v) recognises charitable trust status for specified assessment years, ensuring statutory recognition of charitable status Central Government notification under sub clause (v) of clause (23C) of section 10 designates Shri Swaminarayan Mandir Trust, Ahmedabad as eligible for the benefit of that sub clause for the specified assessment years, identifying the trust by name and linking recognition specifically to those assessment years for purposes of the income tax exemption provision.
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 notification under section 10(23C)(v) recognises charitable trust status for specified assessment years, ensuring statutory recognition of charitable status
Central Government notification under sub clause (v) of clause (23C) of section 10 designates Shri Swaminarayan Mandir Trust, Ahmedabad as eligible for the benefit of that sub clause for the specified assessment years, identifying the trust by name and linking recognition specifically to those assessment years for purposes of the income tax exemption provision.
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