Case Law Details
Case Name : Madhur Sree Madanantheswara Vinayaka Temple Administrative Body Vs ITO (Kerala High Court)
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Madhur Sree Madanantheswara Vinayaka Temple Administrative Body Vs ITO (Kerala High Court)
Madhur Temple Body’s Section 10(23BBA) Exemption Claim moved from “Devaswom Bench” to Income Tax Bench – Kerala HC
Petitioner is the administrative body of Madhur Sree Madanantheswara Vinayaka Temple, Kasaragod, comprising a hereditary trustee & non-hereditary trustees, functioning under a scheme framed by the Deputy Commissioner, Malabar Devaswo
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Vide Order dt 7.11.2025, Kerala HC in WP WP(C) No. 27452 of 2023 Kerala HC Denied Tax Exemption as Section 10(23BBA) & held that it covers only Statutory Bodies
https://taxguru.in/income-tax/kerala-hc-denies-temple-tax-exemption-section-1023bba-covers-statutory-bodies.html