Any income received by any person on behalf of Maninagar Shree Swaminarayan Gadi Sansthan Shreeji Sankalp Murti Adya Acharya Pravar Dharmadhurandhar 1008 Shri Muktajeevan Swamibapa Survarna Jayanti Mahotsav Smarak Trust, Ahmedabad exempted under Section 10 (23C)(v) - 058/2006 - Income Tax Act, 1961
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Tax exemption under Section 10(23C)(v) for income received on behalf of a notified charitable trust, subject to conditions. A Section 10(23C)(v) exemption treats income received by any person on behalf of the specified trust as not includible in that person's total income for the assessment years notified, subject to conditions: application or limited accumulation of income for institutional objects, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similar organisation.
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) for income received on behalf of a notified charitable trust, subject to conditions.
A Section 10(23C)(v) exemption treats income received by any person on behalf of the specified trust as not includible in that person's total income for the assessment years notified, subject to conditions: application or limited accumulation of income for institutional objects, restricted modes of investment per section 11(5), exclusion of business income unless incidental with separate books, regular filing of returns, and transfer of surplus on dissolution to a similar organisation.
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