Tax exemption recognition under section 10(23C)(v) grants notified status to Muslim Orphanage Committee, enabling income-tax relief. The Central Government, invoking section 10(23C)(v) of the Income-tax Act, notifies Muslim Orphanage Committee, Tirunelveli, Tamil Nadu, as a charitable institution for the purpose of that sub-clause and confines the recognition to specified assessment years, thereby entitling the Committee to the tax treatment applicable to institutions notified under that provision for those years.
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 recognition under section 10(23C)(v) grants notified status to Muslim Orphanage Committee, enabling income-tax relief.
The Central Government, invoking section 10(23C)(v) of the Income-tax Act, notifies Muslim Orphanage Committee, Tirunelveli, Tamil Nadu, as a charitable institution for the purpose of that sub-clause and confines the recognition to specified assessment years, thereby entitling the Committee to the tax treatment applicable to institutions notified under that provision for those years.
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