Tax exemption recognition for a religious charitable institution following central government notification under Income Tax Act. The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies The Roman Catholic Diocese of Calicut for the purposes of that provision for the stated assessment years, thereby recognising the diocese within the tax-exempt charitable/institutional category contemplated by the statute for those assessment periods.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition for a religious charitable institution following central government notification under Income Tax Act.
The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies The Roman Catholic Diocese of Calicut for the purposes of that provision for the stated assessment years, thereby recognising the diocese within the tax-exempt charitable/institutional category contemplated by the statute for those assessment periods.
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