https://www.taxtmi.com/caselaws?id=462843 The Telangana HC allowed a writ petition filed by a temple seeking exemption under sections 11 and 12A of the Income Tax Act. The petitioner temple had been granted exemption under section 12A and argued it was entitled to additional exemption under section 11 as a religious institution. The court noted that the petitioner was undisputedly a religious institution and temple with existing section 12A exemption, and records showed minimal previous demands against it. Considering the temple's status as a religious institution exempt from income tax under sections 11 and 12A, the HC set aside the impugned assessment order dated 02.08.2023. The court directed that the pending appeal before the appellate authority be decided on merits in accordance with law, while restraining the revenue from insisting on payment of the disputed demand during the appellate proceedings. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 19 Jul 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462843 The Telangana HC allowed a writ petition filed by a temple seeking exemption under sections 11 and 12A of the Income Tax Act. The petitioner temple had been granted exemption under section 12A and argued it was entitled to additional exemption under section 11 as a religious institution. The court noted that the petitioner was undisputedly a religious institution and temple with existing section 12A exemption, and records showed minimal previous demands against it. Considering the temple's status as a religious institution exempt from income tax under sections 11 and 12A, the HC set aside the impugned assessment order dated 02.08.2023. The court directed that the pending appeal before the appellate authority be decided on merits in accordance with law, while restraining the revenue from insisting on payment of the disputed demand during the appellate proceedings. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462843