Shri Digamber Jain Sidhkut Chaityalaya Temple Trust ., In re
Date: March 26, 2024
Subject Matter
Entry fee collected from devotees by a temple trust is covered under charitable activities relating to advancement of religion, hence not taxable
Summary
The case law involves a Religious Trust registered under Section 12AA of the Income Tax Act, which collects entry fees from pilgrims/visitors/devotees for the upkeep and maintenance of a Temple Hall and to promote the advancement of Jain Dharma. The…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions…