Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
Tamil Nadu Act 22 of 2012 ), religious institution means a math, temple or specific endowment. The places of samadhi and brindhavan are not covered under ... appointed under section 9; (7) "Court" means- (i) in relation to a math or temple situated in the Presidency-town, the [Chennai] [Substituted
from
proceeding with the settlement of a scheme in connection
with a Math, known as the Shirur Math, of which the
petitioner happens ... concerned, the material
facts may be shortly narrated as follows: The Math, known as
Shirur Math, of which the petitioner is the superior or
Mathadhipati
general, special or periodical services, ceremonies or observances in the institution, endowment, math of specific endowment, as the case may be ; (12) "Endowment Administration Fund ... time being in force, as the case may be ; (17) "Math" means a Hindu Religious Institution presided over by a person, whose principal duty
descendants of Chinna Gopiya Goundar did not pay any
rent to the math. Between 1915 and 1939 there was no
mathadhipathi. One Basavan Chetti ... management of the
math for a period of 20 years from 1915. The present
mathadhipathi was elected by the disciples of the Math
Court" means- (i) in relation to a math or temple situated in the Presidency-town, the Madras City Civil Court; (ii) in relation ... math or temple situated elsewhere, the Subordinate Judge's Court having jurisdiction over the area in which the math or temple is situated
regulated by usage or is specifically provided for by the founder; (8) "Math" means an institution for the promotion of a religion presided over ... distribution of gifts thereof; (b) in the case of a math, a disciple of the math or a person of the religious persuasion to which
Amendment) Act, 1954-O.A. No. 18 of 1954.] (vii) "math" means an institution for the promotion of the Hindu religion presided over ... person having interest" means- (a) in the case of a math a disciple of the math or a person [at the religious persuasion] [Substituted vide
Kashi Math Samsthan & Anr vs Srimad Sudhindra Thirtha Swamy & Anr on 2 December, 2009
Equivalent citations: AIR 2010 SUPREME COURT ... Arising out of SLP ) Nos. 9165-9166/2009)
Kashi Math Samsthan & Anr. .......... Appellant(s)
Versus
Srimad Sudhindra Thirtha Swamy & Anr. ... Respondent(s)
JUDGMENT
prescribed, an Executive Officer for any religious institution
other than a Math or a specific endowment attached to a Math.
(2) The Executive Officer shall ... record for entertaining a reasonable
belief that the affairs of the Math and its properties are being
mismanaged or that funds are misappropriated or that