https://www.taxtmi.com/caselaws?id=783136 Section 10(23BBA) exempts only the income of a body or authority established, constituted or appointed under an enactment to administer public religious or charitable trusts or endowments; it does not extend to the income of the trust, endowment or temple itself. Under the Madras Hindu Religious and Charitable Endowments Act, temple properties and their income belong to the deity or temple, while the statutory body acts only as manager. The exemption may be available to the statutory body's own income if the statutory conditions are met, and the separate exemption framework in Sections 11, 12 and 12A supports this construction. en-us Fri, 07 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 10:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783136 Section 10(23BBA) exempts only the income of a body or authority established, constituted or appointed under an enactment to administer public religious or charitable trusts or endowments; it does not extend to the income of the trust, endowment or temple itself. Under the Madras Hindu Religious and Charitable Endowments Act, temple properties and their income belong to the deity or temple, while the statutory body acts only as manager. The exemption may be available to the statutory body's own income if the statutory conditions are met, and the separate exemption framework in Sections 11, 12 and 12A supports this construction. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783136