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        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.

        <h1>Tax exemption under section 10(23C)(v) granted, subject to exclusive application of income and compliance conditions.</h1> Notification grants tax exemption under section 10(23C)(v) to Manav Seva Sangh for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments limited to modes specified in section 11(5) (except certain voluntary contributions); business income excluded unless incidental and separately accounted; regular filing of returns required; on dissolution surplus and assets must transfer to a like charitable organisation.

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