SRI VENKATESWARA SWAMY DEVASTANAM,JAMALAPURAM vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

ITA 1002/HYD/2024Status: DisposedITAT Hyderabad03 July 2025AY 2013-2014Bench: Shri Vijay Pal Rao (Vice President), Shri Manjunatha, G. (Accountant Member)37 pages
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What did the Tribunal hold?

The Tribunal held that Section 10(23BBA) of the Income Tax Act is applicable to the administrative body or authority constituted under the Endowment Act, not to the income of the temple itself. The temple may still be eligible for exemption under Sections 11 and 12 if registered.

What were the facts?

The assessee filed appeals with a delay, which was condoned by the Tribunal based on a High Court order excluding the time spent in litigation. The core issues revolve around the applicability of Section 10(23BBA) and the taxability of donations received by the temple.

What were the issues?

Whether Section 10(23BBA) exempts the income of the temple or only its administrative body, and the taxability of donations received by the temple.

Which sections of the Income-tax Act were involved?

Section 10(23BBA),Section 11,Section 12,Section 115BBC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ DB-B ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Manjunatha, G.

Hearing: 14/05/2025

Per Vijay Pal Rao, Vice President These appeals filed by the assessee are directed against two separate orders, both dated 19/02/2024 of the learned CIT (A)-NFAC Delhi, for the A.Ys. 2013-14 & 2016-17. 2. There is a delay of 160 days in filing the present appeals. The assessee has filed an application for condonation of delay. The learned AR of the assessee has submitted that during the pendency of the appeal before the learned CIT (A), the assessee filed a writ petition before the Hon'ble High Court for issui

The order continues below.

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