Tax exemption notification: Church of North India recognised under income tax provision for specified past assessment years. The Central Government exercises its statutory power to notify Church of North India, New Delhi, as recognised for the purposes of the income-tax exemption provision applicable to charitable and religious organisations, specifying the assessment years to which that recognition applies and thereby recording the temporal scope of the administrative notification.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification: Church of North India recognised under income tax provision for specified past assessment years.
The Central Government exercises its statutory power to notify Church of North India, New Delhi, as recognised for the purposes of the income-tax exemption provision applicable to charitable and religious organisations, specifying the assessment years to which that recognition applies and thereby recording the temporal scope of the administrative notification.
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