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2014 (1) TMI 1898 - ITAT JAIPURExemption u/s 10 (23BBA) - assessee i.e. Shree Bade Mathureshji Temple Board, Kota is having perpetual succession and is constituted u/s 92 of the C.P.C. 1908, by the District Judge, Kota for the better management and looking after day to day functioning of Shree Bade Mathureshji Temple, Kota - HELD THAT:- As per the provisions of Section 10(23BBA) any income of any body or authority established, constituted or appointed by or under any Central/State or Provincial Act, which provides for the administration of any public religious or charitable trust or endowments shall not be included in computing the total income. In the present case, Shree Bade Mathureshji Temple Board, Kota has been constituted u/s 92 of the C.P.C. vide order dated 07/5/1974 in Civil Execution Case No. 32 of 1973 by the District Judge, Kota. The copy of the said order is placed at page No. 26 to 143 of the assessee’s paper book. The said order has been upheld by the Hon'ble jurisdictional High Court vide order dated 1st September, 1986. Copy of which is placed at pages No. 2 to 25 of the assessee’s paper book. Therefore, it is crystal clear that the assessee Board, is constituted under the Central Act i.e. Section 92 of the C.P.C., 1908, therefore, the provisions of Section 10(23BBA) of the Act are applicable and the income of the assessee from any source is exempt.
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