The assessee claimed exemption under section 10(23BBA) in respect of income derived from properties belonging to a temple. The High Court held that the exemption is confined to the income of a body or authority constituted under a Central, State or Provincial enactment for administering public religious institutions and does not extend to the income of the temples, trusts, endowments or other religious institutions administered by such body or authority. Such institutions may claim exemption under sections 11 and 12, subject to fulfilment of the prescribed conditions.