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Section 10(23BBA) Exemption Not Available to Govt-Managed Temple
Case Law Details
- Case Name
- Venkateswara Swamy Devasthanam Vs ITO (Exemption) (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Hyderabad
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Venkateswara Swamy Devasthanam Vs ITO (Exemption) (ITAT Hyderabad)
Govt-Managed Temple fails Sec. 10(23BBA) test- Exemption meant only for Administrative Authority”; Section 10(23BBA) Exemption not available to Temple, Only to Govt. Administrative Body
Assessee, Sri Venkateswara Swamy Devasthanam, a temple managed by the Endowment Commissioner under the Telangana Charitable & Hindu Religious Institutions & Endowments Act, 1987, did not file returns of income for AYs 2013-14 & 2016-17. AO taxed Hundi (donation box) collections as anonymous donations u/s 115BBC & denied ex...
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