https://www.taxtmi.com/caselaws?id=471263 Exemption under section 10(46) requires the claiming body or authority to be notified by the Central Government in the Official Gazette under section 10(46)(c). A pending application for notification does not satisfy this mandatory condition for the relevant assessment year. Pending writ proceedings concerning the requested relief likewise do not replace or suspend the notification requirement. Consequently, exemption under section 10(46) is unavailable until the requisite Central Government notification has been issued. en-us Wed, 23 Apr 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471263 Exemption under section 10(46) requires the claiming body or authority to be notified by the Central Government in the Official Gazette under section 10(46)(c). A pending application for notification does not satisfy this mandatory condition for the relevant assessment year. Pending writ proceedings concerning the requested relief likewise do not replace or suspend the notification requirement. Consequently, exemption under section 10(46) is unavailable until the requisite Central Government notification has been issued. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471263