Exemption under income-tax provision extended for Kala Mandir construction; project eligibility renewed for a further two years.
Central Government specifies continuation of tax-exempt status for construction of Kala Mandir Building, Bhiloda, carried out by Shri Arbuda Seva Sangh, as an eligible project under the income-tax exemption framework for a further period of two years commencing with the assessment year 2004-2005, following the National Committee's recommendation that the project is being executed properly; the specification identifies the executing body, project location and estimated project cost.

Exemption under section 35AC extended for a specified hostel and school project, preserving its eligible-project tax status.
Central Government specifies the construction of a hostel for visually impaired college students and working women and the running of a school for visually impaired girls at Dadar by Smt. Kamla Mehta Dadar School for the Blind as an eligible project for income-tax exemption under the relevant provision, and, on recommendation of the National Committee, extends that specification for a further three-year period commencing with the assessment year 2004-2005, noting the project's estimated cost and corpus fund.

Exemption under section 35AC: Ayurvedic hospital construction designated eligible for a further three-year period.
The Central Government specifies the construction of a building with modern amenities for an Ayurvedic hospital at Zadeshwar by Shri Anantlal Tribhovandas Shah Ayurvedic Sarvajanik Hospital as an eligible project under section 35AC for a further three-year period commencing with the assessment year 2004-2005, following the National Committee's recommendation that the continuing project is being executed properly and noting the estimated project cost and corpus fund.

Exemption under section 35AC extended for a specified charitable hospital project; eligible contributions retain tax benefit.
The Central Government specified the scheme of construction of an indoor ward, balwadi, irrigation tanks and related equipment and vehicles at Village Kasna by Seva Mandal Meghraj as an eligible project or scheme for tax exemption; following a recommendation by the National Committee for Promotion of Social and Economic Welfare that the project was being executed properly, the Government extended the project's eligibility for a further three-year period commencing from the stated assessment year.

Tax exemption for specified charitable projects requires public notice and CA certification confirming majority beneficiaries are economically weaker.
The Central Government approves specified charitable institutions and designates eligible projects or schemes with estimated costs and maximum deductible amounts for limited assessment years. Many approvals require prominent public notices that benefits are free of cost (or free to economically weaker sections) and annual Chartered Accountant certification with tax returns that records show at least fifty percent of beneficiaries are economically weaker and received full benefits free. The notification also notes institution-specific conditions such as land transfer and corpus fund allocations.

Tax exemption recognition for charitable society requires exclusive application of income, restricted investments, business separation and dissolution rules.
Notification recognizes Annapurna Mahila Mandal under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively for its objects; restrict investments to forms permitted by Section 11(5) (except voluntary contributions held as jewellery or furniture); treat business income as taxable unless incidental with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.

Tax exemption recognition under section 10(23C)(iv) granted to Council for Leather Exports, subject to specified compliance conditions.
Notification recognises the Council for Leather Exports, Chennai under clause (23C)(iv) of section 10 subject to conditions: income must be applied or accumulated solely for its objects; investments limited to forms permitted under Section 11(5) except specified voluntary contributions; business income excluded unless incidental and separately maintained; regular filing of returns required; and on dissolution surplus and assets must transfer to a like charitable organisation.

Income-tax exemption for Export Promotion Council for Handicrafts confirmed subject to conditions on application, investments, business and dissolution.
Notification designates the Export Promotion Council for Handicrafts as eligible under section 10(23C)(iv) for specified assessment years, conditional on applying or accumulating income exclusively to its objects; restricting investments and deposits to modes permitted under Section 11 (except certain voluntary contributions in kind); treating business income as exempt only if incidental and maintained in separate books; filing returns regularly under the Income-tax Act; and, upon dissolution, transferring surplus and assets to a charitable organisation with similar objectives.

Tax exemption notification grants temple recognition subject to income application, permitted investments, accounting and dissolution transfer conditions.
Notification recognizes Shri Dwarkadhishji Mandir under clause (23C)(v) of section 10 subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to permitted forms (excluding voluntary contributions maintained as jewellery or furniture); exemption not to apply to business profits unless incidental and separately accounted; regular filing of income-tax returns; and, on dissolution, transfer surplus and assets to a charitable organisation with similar objectives.

Income-tax exemption: All Bengal Women's Union granted clause-based exemption subject to application, investment, business and dissolution conditions.
Central Government notifies All Bengal Women's Union, Kolkata for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act for specified assessment years, subject to conditions: income must be applied or accumulated wholly for the objects; investments limited to permitted modes; exemption excludes business profits unless incidental with separate books; regular filing of returns; and on dissolution surplus and assets must transfer to a similar charitable organisation.

Charitable trust recognition: Sree Padmanabhaswamy Temple Trust granted tax-exempt status subject to conditions on income, investments, business and dissolution.
Trust recognition is granted conditionally: income must be applied or accumulated solely for trust objects; investments limited to permitted modes except specified voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of returns is required; on dissolution surplus and assets must transfer to a charitable organisation with similar objectives.

Tax exemption under section 10(23C)(iv) granted to a charitable trust subject to application, investment and reporting conditions.
Notification under section 10(23C)(iv) designates Shree Gadge Mahar Mission as a notified charitable institution for assessment years 2000-2001 to 2002-2003, conditioned on exclusive application or accumulation of income for its objects, permitted modes of investment under section 11(5) (excluding certain voluntary contribution holdings), incidental business income only with separate books, regular filing of income-tax returns, and transfer of surplus assets upon dissolution to a similarly purposed charitable organisation.

Tax notification under section 10(23C)(v) grants recognition to a charitable fund subject to operational compliance conditions.
Notification under section 10(23C)(v) recognizes the Calcutta Zoroastrian Community's Religious and Charity Fund for specified assessment years provided the fund applies or accumulates income exclusively for its objects, confines investments to modes permitted under section 11(5) (excluding certain voluntary contributions held as chattels), treats business income as non-applicable unless incidental with separate accounting, files returns regularly, and on dissolution transfers surplus assets to a similarly purposed charitable organisation.

Tax exemption recognition under clause (23C)(iv) grants conditional relief to Exhibition Society Hyderabad subject to compliance requirements.
Notification designates Exhibition Society, Hyderabad as eligible for exemption under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying or accumulating income exclusively for its objects; restricting investments to prescribed modes (except voluntary contributions retained in kind); excluding business income unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution transferring surplus and assets to a similarly purposed charitable organisation.

Charitable exemption granted to a rehabilitation fund subject to strict application, investment, business and dissolution compliance.
Notification designates the German Leprosy Relief Association Rehabilitation Fund, Chennai, as eligible for charitable status under section 10(23C)(iv) for assessment year 2001-2002, subject to conditions: apply or accumulate income wholly for its objects; invest only in modes specified in Section 11(5) (except certain tangible voluntary contributions); business profits excluded unless incidental and maintained in separate books; regular filing of income returns; and transfer surplus assets on dissolution to a similar charitable organisation.

Research institution approval under section 35 requires maintenance of separate accounts and annual audited filings to authorities.
Approval is granted to M/s Parshwanatn Vidya Peeth as an Institution under clause (iii) of sub section (1) of section 35 read with Rule 6, subject to maintaining separate books for research, filing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting annually by 31st October audited annual accounts and audited income & expenditure accounts for research activities to the Director General of Income Tax (Exemptions), the Secretary, DSIR, and the competent Income Tax Commissioner/Director (Exemptions), in addition to the income tax return; renewal applications must be filed in triplicate through the tax exemptions office and sent to the DSIR.

Research institution approval under income tax law requires separate research accounts, annual returns and audited submissions to retain deduction eligibility.
Approval under section 35 recognises M/s Nowrosjee Wadia Maternity Hospital as an Institution eligible for research deductions for 1 April 2001 to 31 March 2004, conditional on maintaining separate research accounts, filing an annual scientific research return to the Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited research income & expenditure statements to designated tax and science authorities by 31 October, in addition to filing the income-tax return; renewal applications must be filed in triplicate through the tax exemption office and directly to the Department.

Tax exemption approval under section 10(23G) requires ongoing compliance with rule 2E or approval may be withdrawn.
Approval is granted to M/s Chennai Container Terminal Private Limited for tax-exempt status for specified assessment years for its Chennai Container Terminal development and management project, conditional on conformity with the statutory provision and implementing rule, including maintaining books of account, obtaining an audit by an accountant, and furnishing the required audit report; the Central Government may withdraw approval if the undertaking ceases infrastructure operations or fails these audit and reporting obligations.

Approval under section 10(23G) granted for an infrastructure BOT project, subject to compliance and audit conditions.
Approval is granted to M/s Mahakali Flyover Limited for the purposes of section 10(23G), read with rule 2E, for assessment years 2000-01 to 2002-03 for its six-lane, 1453 metre BOT flyover project on the Western Express Highway. The approval is conditional on compliance with the cited provisions and is subject to withdrawal if the undertaking ceases to carry on an infrastructure facility, fails to maintain books and obtain audits as required by sub-rule (7) of rule 2E, or fails to furnish the mandated audit report.

Tax exemption approval under section 10(23G) granted to an infrastructure BOT project, subject to audit and compliance conditions.
Approval under section 10(23G) read with rule 2E is granted to Emas Expressway Pvt. Ltd. for its BOT project to rehabilitate and widen the Durgapur Expressway. The approval is conditional on compliance with section 10(23G) and rule 2E, and may be withdrawn if the undertaking ceases to operate the infrastructure facility, fails to maintain books and obtain audit, or fails to furnish the auditor's report as required by sub rule (7) of rule 2E.