https://www.taxtmi.com/caselaws?id=466541 Approval for charitable exemption under 10(23C)(iv)/10(46) hinges on executive exercise of power by CBDT/CIT(E) including authority under administrative directions; retrospective notifications granting charitable status to state pollution control boards were applied without adversely affecting any person. The tribunal observed no change in the assessee's activities since inception and noted that approval under 10(23C)(iv) remains pending with CBDT; consequently the matter is remitted to the assessing officer for compliance and further action after CBDT disposes of the approval petition. en-us Wed, 15 Jan 2025 00:00:00 +0530 Wed, 11 Feb 2026 20:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466541 Approval for charitable exemption under 10(23C)(iv)/10(46) hinges on executive exercise of power by CBDT/CIT(E) including authority under administrative directions; retrospective notifications granting charitable status to state pollution control boards were applied without adversely affecting any person. The tribunal observed no change in the assessee's activities since inception and noted that approval under 10(23C)(iv) remains pending with CBDT; consequently the matter is remitted to the assessing officer for compliance and further action after CBDT disposes of the approval petition. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466541