TMI Blog2020 (3) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... N.KIRUBAKARAN, J. This tax case appeal has been filed against the order of the Income Tax Appellate Tribunal dated 16.11.2018 in I.T.A.No.1090/Chny/2018 in allowing the appeal filed by the assessee 2.The facts of the case are as follows: The Respondent is a Hindu temple situated at the aforementioned address that falls within the purview and consequently is managed under the Hindu Religious a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Section 10 (23C). 3.It is seen that in the present case the respondent was granted approval for exemption under this provision by way of a Government Notification No.8354 dated 08.05.1989. This approval was renewed from time to time subsequently. This approval expired before the assessment year 2015-2016 and therefore, the respondent had to gain approval from the appellant in order to continue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent was therefore liable for tax during the Assessment year 2015-2016. 5.The Respondent challenged the Order dated 03.11.2016 that was subsequently modified on 28.12.2017 before the Income Tax Tribunal. The challenge was dismissed and therefore, the respondent appealed before the Income Tax Appellate Tribunal. The said appeal was allowed by way of the Income Tax Appellate Tribunal's Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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