Tax exemption under section 10(23C)(v) grants notified status to a temple subject to income use, investment, business, and filing conditions. Notification under section 10(23C)(v) notifies Ganeshji Mandir, New Delhi for assessment years 1996 97 to 1998 99 subject to conditions requiring exclusive application of income to stated objects; permitted modes of investment or deposit as specified in section 11(5) (excluding certain voluntary contributions held in kind); exclusion of business income unless incidental with separate books; and regular filing of income tax returns.
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 under section 10(23C)(v) grants notified status to a temple subject to income use, investment, business, and filing conditions.
Notification under section 10(23C)(v) notifies Ganeshji Mandir, New Delhi for assessment years 1996 97 to 1998 99 subject to conditions requiring exclusive application of income to stated objects; permitted modes of investment or deposit as specified in section 11(5) (excluding certain voluntary contributions held in kind); exclusion of business income unless incidental with separate books; and regular filing of income tax returns.
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