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2016 (4) TMI 1401 - RAJASTHAN HIGH COURTBenefit u/s 10(23BBA) - Benefit not available to the assessee as the Bade Mathureshji Temple Board created u/s 92 of the CPC, 1908 was not registered - HELD THAT:- In our opinion section 10(23BBA) of the Act applies to a body or authority (whether or not a body corporate or corporation sole) established, constituted or appointed by or under any Central, State or Provincial Act which provides for administration of any public, religious or charitable trusts or endowments etc. In the instant case, the Board was constituted by the District Judge under s. 92 CPC for administration of a public religious charitable trust. In view of above, we find that the Board was established under the Central Act, that too, for administration of a public religious charitable trust. In view of above u/s 10(23BBA) of the Act of 1961 has rightly been applied by the Tribunal. Sec. 11 and 12 apply where a body or authority is not created in the manner given u/s 10(23BBA) of the Act but the case in hand is not covered by ss. 11 and 12 of the Act of 1961. We find that the learned Tribunal has rightly decided the issue and the present appeal against the said order does not involve any substantial question of law so as to entertain it.
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