An ITAT Hyderabad ruling clarifies that Section 10(23BBA) of the Income Tax Act exempts government-appointed administrative bodies, not the temples themselves, from tax.
Learn why an ancient temple in Andhra Pradesh received ITAT registration despite not having a trust deed, setting a precedent for similar religious institutions.
Find out why an Indian trust’s tax exemption and 80G registration were jeopardized over a clause allowing foreign donations, despite no funds being used abroad.
ITAT Bangalore grants a trust unconditional 15% accumulation under Section 11(1)(a), while remanding the issue of additional accumulation for fresh consideration by the AO.
Kerala High Court upholds tax on Guruvayur Devaswom’s voluntary contributions, affirming that the right to own property is not immune to tax laws.
ITAT Cochin rules that a temple trust’s advance payments for an ongoing construction project constitute a valid application of funds under Section 11.
ITAT Cochin ruled that a religious trust can claim tax exemption under Sections 11 and 12 if its Section 12AA registration is granted during a pending assessment.
ITAT Cochin rules that a trust with both religious and charitable objects cannot be denied registration under Section 12A, citing a key Supreme Court precedent.
The Kerala High Court has moved a temple’s tax exemption claim from the Devaswom Bench to the Income Tax Bench, clarifying judicial jurisdiction.
ITAT Cochin rules that Section 12A registration for a religious trust cannot be denied simply because the trust deed is not registered with the Registrar of Documents.
