petitioner under Section
10(23C)(iv) of the said Act.
2. On 01.05.2008, by a notification No. DGIT(E)/10(23C)(iv)/2008/143,
approval ... said proviso to
Section 2(15) of the Act has to be examined and considered.
Earlier orders under Section 10(23C)(iv) are not relevant
Section 11 of the Act.
3. To decide the contentions raised by the parties, it is
necessary to examine Section 10(23C)(iv) and Section ... said proviso to Section
2(15) of the Act has to be examined and considered. Earlier
orders under Section 10(23C)(iv) are not relevant
date from which the registration under section 12AA or section 12AB or approval under clause (23C) of section 10 became effective, if the specified person ... proviso to sub-section (2) of section 12A or the eighth proviso to clause (23C) of section 10, the benefit of sections
10(23C)(iv) of the Act,
which reads as under:
"10(23C) any income received by any person on behalf
of - "iv ... 10:34:58 :::
ITA-62-2015 and ITA 147-2016 - 15 -
exemption under section 10(23C)(iv) of the Act. Thus according
u/s 12A of the Income Tax Act vide
registration dated 20-07-1998. The assessee was also notified u/s
10(23C)(iv ... these years in granting
registration under Section 12A , according approval under Section
10(23C)(iv) and making assessments under Section
section 10(23C)(iiiab) of the Act. It was held that
the appellant was eligible for exemption u/s 10(23c)(iv) and the
activities ... section 10(23C)(iiiab) of
the Act. We, therefore, do not wish to express our views with
regard to the claim of exemption 10(23C
Rajasthan Nursing Council, Jaipur vs Cit(Exemption), Jaipur on 1 September, 2020
vk;dj vihyh
exempt u/s
10(23)(c)(iv) , it is to be noted that the exemption u/s 10(23) ( c ) (iv), is subject to
fulfillment ... read with conditions laid down in section
10(23C) . In view of 7th proviso to section 10(23C) , the Competent Authority was
required to examine
context of dominant object. Section 10 deals with the incomes not included
in total income and section 10(23C)(iv) specifically deals with the income ... defined in Section 2(15) of the said Act, is read in the context of Section
10(23C)(iv) of the said Act, we would
section 10(23C)(iv) of the Act
vide proceedings of Chief Commissioner of Income Tax-III, Hyderabad
[CCIT-III/Tech/10(23C)(iv ... assessee‟s case is not considered for exemption under section
11 otherwise section 10(23C)(iv) of the Act. In the present case, the
Assessing
