Charitable status recognition: Centre for Social Studies granted exemption subject to income application and compliance conditions. Notification grants charitable status to the Centre for Social Studies, Surat under section 10(23C)(iv) for specified assessment years subject to conditions: apply income wholly to objects, restrict investments to forms permitted by section 11(5) (with limited exceptions for in-kind voluntary contributions), exclude business income unless incidental and separately accounted, file returns regularly, and on dissolution transfer surplus assets to a like charitable 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.
Charitable status recognition: Centre for Social Studies granted exemption subject to income application and compliance conditions.
Notification grants charitable status to the Centre for Social Studies, Surat under section 10(23C)(iv) for specified assessment years subject to conditions: apply income wholly to objects, restrict investments to forms permitted by section 11(5) (with limited exceptions for in-kind voluntary contributions), exclude business income unless incidental and separately accounted, file returns regularly, and on dissolution transfer surplus assets to a like charitable organisation.
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