https://www.taxtmi.com/caselaws?id=3690 The court ruled in favor of the petitioner, the Shri Jagannath Temple Managing Committee, in a case involving the withdrawal of income tax exemption under section 10(23BBA) of the Income-tax Act, 1961. The court held that the withdrawal of the exemption without a prior hearing violated natural justice and quashed the order. Additionally, the court deemed post-decisional hearing as inadequate, clarified that bodies with unconditional income tax exemption under section 10 are not required to file returns, and emphasized that no tax deduction at source should be made from the petitioner's income. The writ petition was allowed, and no costs were awarded. en-us Thu, 11 Oct 2007 00:00:00 +0530 Sun, 27 Jul 2008 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3690 The court ruled in favor of the petitioner, the Shri Jagannath Temple Managing Committee, in a case involving the withdrawal of income tax exemption under section 10(23BBA) of the Income-tax Act, 1961. The court held that the withdrawal of the exemption without a prior hearing violated natural justice and quashed the order. Additionally, the court deemed post-decisional hearing as inadequate, clarified that bodies with unconditional income tax exemption under section 10 are not required to file returns, and emphasized that no tax deduction at source should be made from the petitioner's income. The writ petition was allowed, and no costs were awarded. Case-Laws Income Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3690