Approval under section 10(23C)(iv) confirms charitable trust recognition subject to compliance with prescribed eligibility and operational conditions. The competent tax authority approved a charitable trust for the purpose of the relevant income-tax exemption provision for the stated assessment year and onwards, subject to the trust's conformity and compliance with the eligibility and operational conditions prescribed in the cited sub-clauses of the exemption provision and the corresponding rule; the notification records the approval instrument and the conditional nature of recognition.
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.
Approval under section 10(23C)(iv) confirms charitable trust recognition subject to compliance with prescribed eligibility and operational conditions.
The competent tax authority approved a charitable trust for the purpose of the relevant income-tax exemption provision for the stated assessment year and onwards, subject to the trust's conformity and compliance with the eligibility and operational conditions prescribed in the cited sub-clauses of the exemption provision and the corresponding rule; the notification records the approval instrument and the conditional nature of recognition.
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