Tax exemption under section 10(23C)(v) notified for Sree Parvathy Sankara Mahaganapathi Parishad for relevant years. The Central Government's notification under section 10(23C)(v) recognizes Sree Parvathy Sankara Mahaganapathi Parishad as a qualifying institution for the income-tax exemption provision, formally placing the institution within the class eligible to claim the exemption for the assessment years specified, thereby providing administrative recognition under the Income-tax Act for that period.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(v) notified for Sree Parvathy Sankara Mahaganapathi Parishad for relevant years.
The Central Government's notification under section 10(23C)(v) recognizes Sree Parvathy Sankara Mahaganapathi Parishad as a qualifying institution for the income-tax exemption provision, formally placing the institution within the class eligible to claim the exemption for the assessment years specified, thereby providing administrative recognition under the Income-tax Act for that period.
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