Institution or Fund notified under section 10(23C)(iv)(v) of the Income-tax Act, 1961-Grant of recognition under section 80G of the Act

Institution or Fund notified under section 10(23C)(iv)(v) of the Income-tax Act, 1961-Grant of recognition under section 80G of the Act https://www.taxtmi.com/circulars?id=4816 Recognition under section 80G is not automatic for institutions or funds notified under section 10(23C)(iv)/(v); they must satisfy all five conditions of section 80G(5). Explanation (3) excludes purposes that are wholly or substantially religious from "charitable purpose," so notification under section 10(23C)(v) does not guarantee 80G recognition where the religious-nature exclusion applies. en-us Thu, 11 Apr 1985 00:00:00 +0530 Sat, 02 Aug 2008 18:35:00 +0530 TaxTMI RSS Generator Institution or Fund notified under section 10(23C)(iv)(v) of the Income-tax Act, 1961-Grant of recognition under section 80G of the Act https://www.taxtmi.com/circulars?id=4816 Recognition under section 80G is not automatic for institutions or funds notified under section 10(23C)(iv)/(v); they must satisfy all five conditions of section 80G(5). Explanation (3) excludes purposes that are wholly or substantially religious from "charitable purpose," so notification under section 10(23C)(v) does not guarantee 80G recognition where the religious-nature exclusion applies. Circulars Income Tax Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4816