Tax exemption notification under 10(23C)(v) recognises Sundaram Charities' charitable status for specified assessment years. The Central Government, under clause (v) of sub-section (23C) of section 10, notifies M/s. Sundaram Charities as qualifying for the charitable exemption provision of the Income-tax Act, recognising the institution for tax-exempt status under that provision for the specified assessment years and thereby defining the temporal scope of the administrative recognition.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under 10(23C)(v) recognises Sundaram Charities' charitable status for specified assessment years.
The Central Government, under clause (v) of sub-section (23C) of section 10, notifies M/s. Sundaram Charities as qualifying for the charitable exemption provision of the Income-tax Act, recognising the institution for tax-exempt status under that provision for the specified assessment years and thereby defining the temporal scope of the administrative recognition.
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