https://www.taxtmi.com/caselaws?id=775095 ITAT Hyderabad held that a temple managed by Endowment Commissioner under state Endowment Act was not eligible for exemption under sections 11 and 12 as no return of income was filed and other statutory conditions were not satisfied. Regarding anonymous donations received through collection boxes, the tribunal ruled that since the temple was established for religious purposes, section 115BBC(2) exempted such donations from gross taxation under section 115BBC(1). Instead, donations should be assessed under sections 56 and 57, taxing only surplus after deducting expenditure. The tribunal clarified that section 10(23BBA) applies only to income of administrative bodies appointed by government under Endowment Acts, not to temples themselves. Following Madras HC precedent in Sri Amirthakadeswaraswamy case, provisions of section 10(23BBA) were held inapplicable to temple income, being relevant only for administrative authorities under Endowment legislation. en-us Thu, 03 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775095 ITAT Hyderabad held that a temple managed by Endowment Commissioner under state Endowment Act was not eligible for exemption under sections 11 and 12 as no return of income was filed and other statutory conditions were not satisfied. Regarding anonymous donations received through collection boxes, the tribunal ruled that since the temple was established for religious purposes, section 115BBC(2) exempted such donations from gross taxation under section 115BBC(1). Instead, donations should be assessed under sections 56 and 57, taxing only surplus after deducting expenditure. The tribunal clarified that section 10(23BBA) applies only to income of administrative bodies appointed by government under Endowment Acts, not to temples themselves. Following Madras HC precedent in Sri Amirthakadeswaraswamy case, provisions of section 10(23BBA) were held inapplicable to temple income, being relevant only for administrative authorities under Endowment legislation. Case-Laws Income Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775095