Tax exemption notification under section 10(23C)(iv) confers notified charitable status to an educational institution for the assessment year. The Central Government issued Notification No. S.O.3948 dated 2-6-1979, notifying Ramana Maharshi Centre for Learning, Bangalore as a tax-exempt educational/charitable institution under the provision conferring notified status for the relevant assessment year.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) confers notified charitable status to an educational institution for the assessment year.
The Central Government issued Notification No. S.O.3948 dated 2-6-1979, notifying Ramana Maharshi Centre for Learning, Bangalore as a tax-exempt educational/charitable institution under the provision conferring notified status for the relevant assessment year.
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