2016 (4) TMI 1401

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....sed by the Tribunal, Jaipur Bench, Jaipur for the asst. yrs. 2008-09 and 2009-10. Learned counsel for appellant submits that benefit of s. 10(23BBA) of the IT Act, 1961 (for short 'the Act of 1961') was not available to the assessee as the Bade Mathureshji Temple Board created under s. 92 of the CPC, 1908 was not registered. In absence of the registration of the Board, exemption provided u....

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....f the CIT(A). In our opinion, s. 10(23BBA) of the Act applies to a body or authority (whether or not a body corporate or corporation sole) established, constituted or appointed by or under any Central, State or Provincial Act which provides for administration of any public, religious or charitable trusts or endowments etc. 4. In the instant case, the Board was constituted by the District Judge un....