TaxTMI 
TaxTMI 
Application for approval of registration for claiming exemption u/s 10(23C))(iv)/(v)/(vi)/(via) - [ From 01.04.2021 to 30.09.2024 ]
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.... with Rule 2C Application for Approval Grant of Approval Time limit for making application [ First Proviso of section 10(23C) ] [ Before 01.010.2024 inserted vide Finance (No. 2) Act, 2024 ] Time period within which order of approval should be passed [Second proviso to section 10(23C) ] [ Before 01.010.2024 inserted vide Finance (No. 2) Act, 2024 ] Assessment Year from which approval shal....
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....m the AY relevant to the FY in which application is made. III. New Entities applying for Fresh registration u/s 10(23C) Application in new Form 10A PCIT/CIT on receipt of application, shall pass an order in writing registering the trust or institution for a period of 3 years. at least 1 Month prior to the commencement of PY relevant to AY for which registration is sought at least 1 Month from ....
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.... medical institution have - (A) not commenced, at least 1 month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought; (B) commenced and no income or part thereof of the said fund or trust or institution or university or other educational institution or hospital or other medical institution has been excluded from the total income ....
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....ents under item (b) of clause (i). (iii) If he is not satisfied, pass and order in writing for [ Amendment by FA, 2023 ] * in case II and IV rejecting such application and also cancelling its approval; * in case of clause B of conditions of approval rejecting such application, after affording it a reasonable opportunity of being heard. For Application of money following proviso added by a....