Temple was granted approval under S. 10(23C)(v) in year 1989 and same was renewed from time to time till assessment year 2014-15. CIT(E) granted fresh approval only from AY. 2016-17 On appeal the Tribunal held that, as the assessee is seeking only renewal of earlier approval, Commissioner (E) was unjustified in restricting approval only from 2016-17 and directed the CIT( E ) to grant approval from AY. 2015-16. ( AY.2015-16)
Arulmigu Devi Karumariamman v. ITO (2019) 174 ITD 151 (Chennai) (Trib.)
S. 10(23C) : Educational institution-Hindu religious temple- Renewal of approval–When the approval was granted since 1989 the CIT( E ) is not justified in restricting approval only from AY. 2016-17) – Tribunal has directed the CIT( E ) to grant approval also for the AY. 2015- 16. [S. 10(23C)(v), Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959]