Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 920 - AT - Income TaxExemption u/s 11 - Assessee carrying out religious activities - CIT-A refusing the grant of registration 12AA to appellant trust - Temple Trust admittedly has been acquired by the State Government - HELD THAT:- Admittedly the assessee Trust has not come into existence by way of a Trust Deed. It is an ancient temple and its administration in the public interest has been taken over by the HP State Government. For the said purpose, the temple premises and properties appurtenant to it were notified under the Act. As seen that the assessee temple has been added to the list of the Temple Trust (Sr. No. 21 of Schedule-I of the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984 (Act No. 18 of 1984) vide Notification dated 12.12.2007. On the Note on Activity from Sr. No. I to IV of the specific assessee is seen vis-à-vis the activities of the Shri Shani Dev Temple Trust at Sr. No. I to IV (extracted in para 5.2 of this order) it is seen that these are ad idem. Accordingly, we find that as far as the activity of the present assessee Trust is concerned, these are identical to the Shri Shani Dev Temple Trust wherein Registration u/s. 12AA has been granted by the CIT (E). We have also seen that like the Shri Shani Dev Temple Trust the present assessee has also been acquired under the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984 at Sr. No. 33 vide Notification dated 04.03.2016. The present assessee has been included in the list vide Notification dated 12.12.1997. The properties of the assessee Trust atleast as on 01.07.2014 stood acquired by the State Administration as the Management of the assessee Trust as from this date was constituted in terms of the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984. There is no doubt that the Temple Trust admittedly has been acquired by the State Government. For establishing the date of acquisition, no specific document has been placed by the assessee on record. The said date may be verified. Accordingly, for this limited purpose, the issue is remanded directing the ld. CIT (E) to grant registration to the assessee Trust. Appeal of the assessee is allowed for statistical purposes.
|