Temple management board exemption under Section 10(23BBA) upheld; no substantial question of law arose.

A temple management board constituted by a District Judge under Section 92 CPC for administration of a public religious charitable trust was treated as a body or authority established, constituted or appointed under a Central Act. On that basis, the exemption under Section 10(23BBA) of the Income-tax Act was held to apply, and the scheme of Sections 11 and 12 was not governing. The Tribunal's view was found consistent with the applicable legal position, no substantial question of law arose, and the Revenue's appeals failed.

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Issues: Whether a temple management board constituted by a District Judge under Section 92 of the Code of Civil Procedure, 1908 qualifies as a body or authority established, constituted or appointed under a Central Act so as to attract Section 10(23BBA) of the Income-tax Act, 1961, and whether the appeal raises any substantial question of law.

Analysis: The Board was constituted under Section 92 of the Code of Civil Procedure, 1908 for administration of a public religious charitable trust. Such constitution brought it within the expression a body or authority established, constituted or appointed by or under a Central Act for administration of public religious or charitable trusts or endowments. On that footing, the exemption under Section 10(23BBA) was correctly applied. Sections 11 and 12 did not govern the case because the matter fell within Section 10(23BBA). The reasoning adopted by the Tribunal was consistent with the applicable legal position.

Conclusion: Section 10(23BBA) of the Income-tax Act, 1961 was rightly applied and no substantial question of law arose.

Final Conclusion: The Tribunal's order was upheld and the Revenue's appeals failed.

Ratio Decidendi: A temple management board constituted under Section 92 of the Code of Civil Procedure, 1908 for administration of a public religious charitable trust is a body or authority established under a Central Act and falls within Section 10(23BBA) of the Income-tax Act, 1961.

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