Section 10(23BBA) exemption allowable to independent bodies constituted under Central/State/Provisional enactments

Amirthakadeswaraswamy Devasthanam Vs ACIT (Madras High Court) Conclusion: The constituent temples function under the aegis of the HR&CE Act and the ‘body’ or ‘authority’ as referred to in Section 10(23BBA) would be the HR&CE department only. Moreover, the proviso to Section 10(23BBA) specifically excludes temples and other religious institutions functioning under the management of the ‘body’ or ‘authority’ from the scope of exemption, stating that they fell within the ambit of taxability. Thus, exemption under Section 10(23BBA) could be claimed only by the HR&CE dep...