Kerala HC Denies Temple Tax Exemption as Section 10(23BBA) Covers Only Statutory Bodies

Madhur Sree Madanantheswara Vinayaka Temple Vs ITO (Kerala High Court) Board Exempt, Temple Not – HC Settles the 10(23BBA) Debate Once & For All- No Divine Exemption: Temple ≠ Board: Kerala HC Draws the 10(23BBA) Red Line; Income of Deity Not Immune: Kerala HC Says Temple Can’t Claim 10(23BBA) No Blanket IT Exemption for Temples – Only Devaswom Board Gets 10(23BBA) Shield- Temple Income Taxable Unless 11/12 Conditions Met Payyannur Case No Rescue – Kerala HC Clarifies Temples Not Covered by 10(23BBA) Background & Nature of Petitions Multiple temples under the Malabar Devaswo...