Notification under section 10(23C): trust recognized for specified assessment years under Income-tax Act, tax exemption status confirmed. Notification under section 10(23C)(iv) recognizes Sree Saptashrung Niwasini Devi Trust, Nasik as qualifying for the provision's tax-exempt purpose; it invokes the Central Government's power under the relevant sub-clause to specify the trust and sets the period of recognition covering the stated assessment years, as recorded in the departmental file.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C): trust recognized for specified assessment years under Income-tax Act, tax exemption status confirmed.
Notification under section 10(23C)(iv) recognizes Sree Saptashrung Niwasini Devi Trust, Nasik as qualifying for the provision's tax-exempt purpose; it invokes the Central Government's power under the relevant sub-clause to specify the trust and sets the period of recognition covering the stated assessment years, as recorded in the departmental file.
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