Income tax notification: Sundaram Charities recognized under section ten clause twenty-three C for the relevant assessment year. The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notified Sundaram Charities as an entity recognized for the purposes of that provision for the period covered by the assessment year 1982-83, thereby administratively designating the charity as qualifying under the statutory exemption category for that assessment year.
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Provisions expressly mentioned in the judgment/order text.
Income tax notification: Sundaram Charities recognized under section ten clause twenty-three C for the relevant assessment year.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notified Sundaram Charities as an entity recognized for the purposes of that provision for the period covered by the assessment year 1982-83, thereby administratively designating the charity as qualifying under the statutory exemption category for that assessment year.
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