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2016 (10) TMI 350 - AT - Income TaxRegistration under section 12AA - Held that:- We find that the assessee temple is registered with the Endowments Department under section 6(c)(ii) of the A.P. Charitable and Hindu Religious Institutions and Endowments Act, 1987. Section 6 of the Act provides for preparation and publication of list of charitable and religious institutions and Endowments on the basis of the income. Clause-(c) and sub-clause (ii) thereof, provides for religious institutions and Endowments other than Mutts not falling under Clause- (a) or Clause-(b) of section-6 of the Act. The religious institutions and Endowments are defined under subsections 22 and 23 of Section-2 of the said Act. The above definitions clearly demonstrate that such religious institutions or Endowments are for the purpose of any service or charity for the public. Therefore, any institution registered under section 6 of the A.P. Charitable and Hindu Religious Institutions and Endowments Act is deemed to be carrying on the charitable and religious activities. The certificate of registration therefore, establishes that the ‘Temple’ is a religious and charitable institution. The Hon’ble Madhya Pradesh High Court in the case of Laxminarayan Maharaj & Another vs. CIT (1983 (9) TMI 50 - MADHYA PRADESH High Court ) has held that when a Trust is not created under an instrument i.e., “the document evidencing the creation of the Trust”, the evidential document cannot be limited to documents which directly prove the creation of the trust and that all documents which afford a logical basis of inferring creation of the trust can be described to be “documents evidencing the creation of the trust” within the meaning of Rule 17A(a). In the case before us, since the certificate of registration with Endowments Department of the Government of A.P. is a document evidencing the creation of the Trust, we are of the opinion that the CIT(E) has erred in rejecting the application of the assessee for nonfiling of the Trust Deed. In view of the same, we deem it fit and proper to set aside the order of the CIT(E) and remand the same to his file for re-consideration of the assessee’s application for registration under section 12AA by taking the certificate of registration with the Endowments Department as evidence of creation of trust. Decided in favour of assessee for statistical purposes.
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