Charitable exemption under section 10(23C)(iv) granted subject to application, investment, business and return filing compliance. Notification grants charitable exemption under clause (23C)(iv) of section 10 to Harijan Sevak Sangh, Delhi for assessment years 2000-2001 to 2002-2003, subject to conditions: income must be applied or accumulated exclusively for its objects; investments/deposits restricted to permitted forms with limited exception for voluntary in kind contributions; business income excluded unless incidental and kept in separate books; and regular filing of income tax returns is required.
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Provisions expressly mentioned in the judgment/order text.
Charitable exemption under section 10(23C)(iv) granted subject to application, investment, business and return filing compliance.
Notification grants charitable exemption under clause (23C)(iv) of section 10 to Harijan Sevak Sangh, Delhi for assessment years 2000-2001 to 2002-2003, subject to conditions: income must be applied or accumulated exclusively for its objects; investments/deposits restricted to permitted forms with limited exception for voluntary in kind contributions; business income excluded unless incidental and kept in separate books; and regular filing of income tax returns is required.
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