Tax exemption notification recognizes conditional charitable status; requires compliance with statutory conditions and regular tax return filing. Notifies that Lagan Kala Upvan, New Delhi is recognized for the purpose of tax exemption as a charitable institution under the relevant sub clause for specified assessment years, provided the society conforms to the sub clause conditions and the procedural rule, and regularly files its return of income before the income tax authority.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification recognizes conditional charitable status; requires compliance with statutory conditions and regular tax return filing.
Notifies that Lagan Kala Upvan, New Delhi is recognized for the purpose of tax exemption as a charitable institution under the relevant sub clause for specified assessment years, provided the society conforms to the sub clause conditions and the procedural rule, and regularly files its return of income before the income tax authority.
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