Tax exemption under section 10(23C)(via) granted to temple subject to application, investment, business and filing conditions. Notification under section 10(23C)(via) designates the Sri Satyanarayan Sahita Veeraanjaneya Swamy Temple as eligible for the specified tax exemption, subject to conditions: application of income wholly to its objects, investment restricted to prescribed forms (excluding specified voluntary contributions), business income excluded unless incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets to a like charitable organisation on dissolution.
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)(via) granted to temple subject to application, investment, business and filing conditions.
Notification under section 10(23C)(via) designates the Sri Satyanarayan Sahita Veeraanjaneya Swamy Temple as eligible for the specified tax exemption, subject to conditions: application of income wholly to its objects, investment restricted to prescribed forms (excluding specified voluntary contributions), business income excluded unless incidental with separate books, regular filing of income-tax returns, and transfer of surplus and assets to a like charitable organisation on dissolution.
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