https://www.taxtmi.com/caselaws?id=295233 A community seeking Article 26 protection must show common faith, common organisation, a distinctive name, and that the temple was founded and maintained by that denomination for its spiritual benefit. On the evidence, the Beri Chetty community did not establish these requirements, as the temple was treated as a public temple with worship by Hindus generally rather than as a denominational institution. The text also notes that a compromise decree concerning temple management, having been acted upon for years and not successfully set aside, could not be ignored as void or non-binding in collateral proceedings. The claimed declaratory and injunctive reliefs therefore failed. en-us Fri, 16 Jan 1987 00:00:00 +0530 Tue, 25 May 2021 12:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295233 A community seeking Article 26 protection must show common faith, common organisation, a distinctive name, and that the temple was founded and maintained by that denomination for its spiritual benefit. On the evidence, the Beri Chetty community did not establish these requirements, as the temple was treated as a public temple with worship by Hindus generally rather than as a denominational institution. The text also notes that a compromise decree concerning temple management, having been acted upon for years and not successfully set aside, could not be ignored as void or non-binding in collateral proceedings. The claimed declaratory and injunctive reliefs therefore failed. Case-Laws Income Tax Fri, 16 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295233