Tax exemption notification under section 10(23C)(v) confers charitable status to a religious institution for specified assessment years. The Central Government notified Sri Sath Gunanatha Swami Devasthanam as a charitable religious institution eligible under the income tax exemption provision corresponding to clause (v) of sub section (23C) of section 10, specifying that the notified status applies for the stated sequence of assessment years and thereby establishing the temporal scope of the statutory tax concession.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(v) confers charitable status to a religious institution for specified assessment years.
The Central Government notified Sri Sath Gunanatha Swami Devasthanam as a charitable religious institution eligible under the income tax exemption provision corresponding to clause (v) of sub section (23C) of section 10, specifying that the notified status applies for the stated sequence of assessment years and thereby establishing the temporal scope of the statutory tax concession.
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