TMI Blog2016 (4) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Tribunal, Jaipur Bench, Jaipur for the asst. yrs. 2008-09 and 2009-10. Learned counsel for appellant submits that benefit of s. 10(23BBA) of the IT Act, 1961 (for short 'the Act of 1961') was not available to the assessee as the Bade Mathureshji Temple Board created under s. 92 of the CPC, 1908 was not registered. In absence of the registration of the Board, exemption provided under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A). In our opinion, s. 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. 4. In the instant case, the Board was constituted by the District Judge u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nath Temple Managing Committee vs. CIT Ors (2008) 218 CTR (Ori) 568 : (2008) 10 DTR (Ori) 62. The judgment aforesaid has been referred by the Tribunal while dismissing the appeal preferred by the Revenue. The ratio propounded therein applies to the case. In the light of aforesaid, we find no illegality in the order of the learned Tribunal. The appeal does not involve substantial question of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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