Return Filing Not Mandatory for Section 10(23BBA) Exemption: ITAT Bangalore

Dodda Ganapathi Mallikarjuna Swamy Devastana Vs ITO (ITAT Bangalore) Temple Trust – eligibility u/s10(23BBA) is a mixed question of law & facts; Tribunal Clarifies Exemption Rules for Religious Institutions under Section 10(23BBA); Case Remanded as ITAT Finds CIT(A) Wrongly Denied Temple Exemption Under Section 10(23BBA) The dispute concerned denial of exemption to a temple trust. CIT(A) had refused exemption u/s 10(23BBA) solely on the ground that Assessee had not filed its return of income, holding that filing of return was a pre-condition for claiming exemption. Before the Tribuna...