Tax exemption notification under section 10(23C)(v) notifies a charitable trust as exempt for specified assessment years. Notification declares that Sri 108 Prannathji Mandir Trust is granted statutory recognition for income-tax exemption under section 10(23C)(v), specifying the trust's name, location and the assessment years covered, thereby fixing the temporal scope of the exemption and recording the Central Government's exercise of power to notify qualifying charitable or religious institutions for the purpose of applying that sub-clause.
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) notifies a charitable trust as exempt for specified assessment years.
Notification declares that Sri 108 Prannathji Mandir Trust is granted statutory recognition for income-tax exemption under section 10(23C)(v), specifying the trust's name, location and the assessment years covered, thereby fixing the temporal scope of the exemption and recording the Central Government's exercise of power to notify qualifying charitable or religious institutions for the purpose of applying that sub-clause.
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