TMI Blog2014 (1) TMI 1898X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - I.T.A. Nos. 773 & 774/JP/2012, C.O. No. 71 & 72/JP/2012 (In I.T.A. Nos. 773 & 774/JP/2012) - - - Dated:- 22-1-2014 - Shri H.M. Maratha, Judicial Member And Shri N.K. Saini, Accountant Member For the Department : Shri A.K. Khandelwal, D.R. For the Assessee : Shri Sanjay Jhanwar. ORDER Per: N.K. Saini, A.M. The appeals by the department and the cross objections arising out of the appeals of the department filed by the assessee are directed against the separate orders each dated 25/7/2012 of the Ld. CIT(Appeals), Kota for the assessment years 2008-09 and 2009-10. 2. In the departmental appeals, common issue is involved and the appeals alongwith cross objections were heard together, so these are being disposed off by this consolidated order for the sake of convenience and brevity. 3. In I.T.A. No. 773/JP/2012 following grounds has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f both of which orders are placed in the Paper-Book at page Nos. 28 to 143 and 2 to 25 respectively) and wherein it was specifically mentioned that Shree Bade Mathureshji Temple Board has been constituted for the better management and looking after the day to day functioning of Shree Bade Mathureshji Temple at Kota. While passing the said decree, the Civil Court also framed a scheme u/s 92 of C.P.C. for the better management and efficient administration of the temple of Shree Bade Mathureshji and vide such scheme constituted the Appellant Board. A copy of such Scheme framed by Hon'ble District Judge, Kota in Civil Suit No. 1 of 1955 decided on 05/07/1972 u/s 92 of C.P.C. is placed in the Paper Book at page No. 131 to 140. However, such Scheme framed by Hon'ble District Judge was later amended to a little extent by the Hon'ble High Court of Rajasthan, Jaipur Bench in Civil First Appeal No. 192/1972 decided on 01/09/1986 wherein the Order of Hon'ble District Judge was challenged and was upheld by the Hon'ble High Court. A copy of such amended scheme u/s 92 of C.P.C. is also placed in the paper book at Page No. 15 to 24. 3. That the temple of Shree Bade Mathu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not be included- (23BBA) any income of any body or authority (whether or not a body corporate or corporation solely) established, constituted or appointed by or under any Central, State or Provincial Act which provides for the administration of any one or more of the following, that is to say, public religious or charitable trusts or endowments ( including maths, temples , gurudwaras, wakfs, churches, synagogues, agiaries or other places of public religious worship) or societies for religious or charitable purposes registered as such under the Societies Registration Act, 1860 (21 of 1860), or any other law for the time being in force: Provided that nothing in this clause shall be construed to exempt from tax the income of any trust, endowment or society referred to therein; 6. From a perusal of the said section, it appears that it gives complete exemption in respect of a. any income of any body or authority whether it is a body corporate or a corporation. b. which is established and appointed under a Central, State or Provincial act. c. for the administration of any public religious or charitable trusts or endowments d. includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Board constituted through a Scheme framed u/s 92 of C.P.C., which is a Central legislation is eligible for exemption u/s 10(23BBA) of the Act which provides exemption to such income of a body constituted by or under a Central Act and which provides for the administration of a temple, it is pertinent to refer to relevant part of section 92 of C.P.C. as provided herein below- 92. Public Charities. (1) In the case of any alleged breach of any express or constructive trust created for public purposes of a charitable or religious nature, or where the direction of the court is deemed necessary for the administration of any such trust , the Advocate General, or two or more persons having an interest in the trust and having obtained the leave of the Court may institute a suit, whether contentious or not, in the principal Civil Court of original jurisdiction or in any other Court empowered in that behalf by the State Government within the local limits of whose jurisdiction the whole or any part of the subject matter of the trust is situate to obtain a decree,- (g) settling a scheme; or (h) granting such further or other relief as the nature of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under any Central/State or Provincial Act and it should be for administration of public religious or charitable trust. It was further submitted that the assessee trust was not constituted or appointed by or under any Central/State or Provincial Act, therefore, the Ld. CIT(A) was not justified in allowing the exemption to the assessee u/s 10(23BBA) of the Act. Reliance was placed on the decision of the Hon'ble Orissa High Court in the case of Shri Jagannath Temple Managing Committee Vs. Commissioner of Income Tax Ors. (2008) 218 CTR (Ori) 568. 9. In his rival submissions, the Ld. Counsel for the assessee reiterated the submissions made before the authorities below and strongly supported the impugned order passed by the Ld. CIT(A). He further submitted that the Board was constituted through a scheme under the provisions of Central Act namely C.P.C. (Civil Procedure Code), 1908 for better and efficient administration of Shree Bade Mathureshji Temple, Kota, which is a very ancient public temple and also a sacred place of worship and was constituted u/s 92 of the C.P.C., 1908, through a decree of the Civil Court, which was later on upheld by the Hon'ble Rajasthan High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. 11. On a similar issue, the Hon'ble Orissa High Court in the case Shri Jagannath Temple Managing Committee Vs. Commissioner of Income Tax Ors. (2008) 218 CTR (Ori) 568 held as under:- The petitioner is a body corporate with perpetual succession and a common seal and is created by s. 5 of Shri Jagannath Temple Act (Orissa Act II of 1955) and which has received the assent of the President on 15th Oct. 1955). Therefore, the proviso to s. 10(23BBA) does not apply to the petitioner and the exemption which has been granted to the petitioner under s. 10(23BBA) is a total unconditional exemption. It is not in dispute that that the temple and all its endowments have vested in the petitioner, namely, the Committee which was set up under s. 5 r/w/ s. 6 of the said Act. Sec. 10(23BBA) mandates that any income of a body like the petitioner in unconditionally exempt from the levy of income tax. It has further been held that:- Sec. 139(4C) was inserted by the Finance Act, 2002, w.e.f. 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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