Section 10(23BBA) Exemption Not Available to Govt-Managed Temple

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...