Tax exemption under section 10(23C)(iv) granted subject to application, investment, business, return filing and dissolution conditions. Notification grants income-tax exemption under Section 10(23C)(iv) to Sant Nirankari Mandal, Delhi for the specified assessment years provided it applies its income solely to its objects, confines investments to legally permitted modes (excluding ordinary deposits except permitted voluntary-contribution holdings), treats business income as outside the notification unless incidental with separate accounting, files income-tax returns regularly, and on dissolution transfers surplus and assets to a like-minded charitable organization.
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)(iv) granted subject to application, investment, business, return filing and dissolution conditions.
Notification grants income-tax exemption under Section 10(23C)(iv) to Sant Nirankari Mandal, Delhi for the specified assessment years provided it applies its income solely to its objects, confines investments to legally permitted modes (excluding ordinary deposits except permitted voluntary-contribution holdings), treats business income as outside the notification unless incidental with separate accounting, files income-tax returns regularly, and on dissolution transfers surplus and assets to a like-minded charitable organization.
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