Exemption notification under section 10(23C)(iv) confirms charitable institution status for specified assessment years and tax treatment. The Central Government notifies Khelaghar Shishu Nivas O Shiksha Kendra as an institution eligible under the income-tax provision for tax-exempt treatment and specifies the assessment years covered by that notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption notification under section 10(23C)(iv) confirms charitable institution status for specified assessment years and tax treatment.
The Central Government notifies Khelaghar Shishu Nivas O Shiksha Kendra as an institution eligible under the income-tax provision for tax-exempt treatment and specifies the assessment years covered by that notification.
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