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Exemption u/s 35AC - Central Government had specified 'The Himalayan Rural Health Care Scheme (Hospital on Wheels)' by Indian Spinal Injuries Centre, Sector C, Vasant Kunj, New Delhi 110 070, as an eligible project or the scheme - S. O. 1847(E) - Income Tax Act, 1961
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Withdrawal of tax exemption under Section 35AC removes tax recognition for donations to the specified hospital on wheels project. The Central Government withdraws approval under Section 35AC for 'The Himalayan Rural Health Care Scheme (Hospital on Wheels)' run by Indian Spinal Injuries Centre following the trust's request and the National Committee's recommendation; the serial entry specifying the project is omitted from the earlier notification and the certificate under clause (a) of sub section (2) of Section 35AC shall not be considered in income-tax computation for the project.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of tax exemption under Section 35AC removes tax recognition for donations to the specified hospital on wheels project.
The Central Government withdraws approval under Section 35AC for "The Himalayan Rural Health Care Scheme (Hospital on Wheels)" run by Indian Spinal Injuries Centre following the trust's request and the National Committee's recommendation; the serial entry specifying the project is omitted from the earlier notification and the certificate under clause (a) of sub section (2) of Section 35AC shall not be considered in income-tax computation for the project.
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