Tax exemption notification: charitable institution recognised subject to income application, investment limits, and filing obligations. Notifies EAN INDIA, New Delhi as eligible under notification under clause (23C)(iv) of section 10 of the Income-tax Act for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes specified in section 11(5) except voluntary contributions held in forms such as jewellery or furniture; exclude business income unless incidental and maintained in separate books; and regularly file returns of income in accordance with the Act.
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: charitable institution recognised subject to income application, investment limits, and filing obligations.
Notifies EAN INDIA, New Delhi as eligible under notification under clause (23C)(iv) of section 10 of the Income-tax Act for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to modes specified in section 11(5) except voluntary contributions held in forms such as jewellery or furniture; exclude business income unless incidental and maintained in separate books; and regularly file returns of income in accordance with the Act.
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