Section 10(23BBA)-Rameswaram Temple

All we know that the famous Temple of Rameswaram is under HR&CE of Tamil Nadu State Government. I wish to know that the Temple may file its income tax under Section 10(23BBA).
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Section 10(23BBA) provides tax exemption only to the government-appointed administrative bodies (like HR&CE departments or Devaswom Boards) and not to the Rameswaram Temple itself. Temples typically must seek tax exemptions by registering as a charitable or religious trust under Section 12AB of the Income Tax Act.

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