Tax-exempt recognition under section 10(23C) notifies All India Federation of the Deaf for a specified assessment year. The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies All India Federation of the Deaf as recognised for the purposes of that provision, effective from the stated assessment year, thereby conferring tax-exemption recognition by formal administrative designation.
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Provisions expressly mentioned in the judgment/order text.
Tax-exempt recognition under section 10(23C) notifies All India Federation of the Deaf for a specified assessment year.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies All India Federation of the Deaf as recognised for the purposes of that provision, effective from the stated assessment year, thereby conferring tax-exemption recognition by formal administrative designation.
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