Tax approval for conservation programmes enables donor-deduction eligibility subject to annual reporting, audited accounts, and authority review. Approval is granted to Tirumala Tirupati Devasthanams for two specified forest conservation programmes for the period 1 4 1993 to 31 3 1996, subject to conditions: maintain separate donation accounts for conservation and ecological maintenance; furnish annual progress reports by 30 June; submit audited annual accounts and programme-wise balance sheets by 30 June; and accept that the prescribed authority may withdraw approval, including retrospectively, if not satisfied.
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 approval for conservation programmes enables donor-deduction eligibility subject to annual reporting, audited accounts, and authority review.
Approval is granted to Tirumala Tirupati Devasthanams for two specified forest conservation programmes for the period 1 4 1993 to 31 3 1996, subject to conditions: maintain separate donation accounts for conservation and ecological maintenance; furnish annual progress reports by 30 June; submit audited annual accounts and programme-wise balance sheets by 30 June; and accept that the prescribed authority may withdraw approval, including retrospectively, if not satisfied.
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