Tax exemption under section 10(23C) subject to conditions on application of income, investments, business and dissolution. Notification grants tax-exempt charitable status to Sadr Anjuman Ahmadiyya Qudian for specified assessment years, conditioned on applying or accumulating income exclusively for its objects, investing funds only in legally permitted modes (excluding voluntary in-kind contributions), treating business income as non-exempt unless incidental and separately accounted, regularly filing income-tax returns, and transferring surplus assets on dissolution to a charitable organisation with similar objectives.
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) subject to conditions on application of income, investments, business and dissolution.
Notification grants tax-exempt charitable status to Sadr Anjuman Ahmadiyya Qudian for specified assessment years, conditioned on applying or accumulating income exclusively for its objects, investing funds only in legally permitted modes (excluding voluntary in-kind contributions), treating business income as non-exempt unless incidental and separately accounted, regularly filing income-tax returns, and transferring surplus assets on dissolution to a charitable organisation with similar objectives.
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