https://www.taxtmi.com/caselaws?id=294980 A temple-management board constituted under section 92 of the Code of Civil Procedure, 1908 for administration of a public religious temple was treated as a body constituted under a Central Act for the purposes of section 10(23BBA) of the Income-tax Act, 1961. On that basis, its income was regarded as eligible for exemption because the statutory provision covers bodies or authorities established, constituted or appointed under an Act where the Act provides for administration of public religious or charitable trusts or endowments. The assessee-board's exemption claim was therefore sustained, and the Revenue's challenge failed. en-us Wed, 22 Jan 2014 00:00:00 +0530 Fri, 14 May 2021 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294980 A temple-management board constituted under section 92 of the Code of Civil Procedure, 1908 for administration of a public religious temple was treated as a body constituted under a Central Act for the purposes of section 10(23BBA) of the Income-tax Act, 1961. On that basis, its income was regarded as eligible for exemption because the statutory provision covers bodies or authorities established, constituted or appointed under an Act where the Act provides for administration of public religious or charitable trusts or endowments. The assessee-board's exemption claim was therefore sustained, and the Revenue's challenge failed. Case-Laws Income Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294980