TMI Blog2016 (7) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... fined under sub- sections 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of the Act by filing an application in Form- 10A along with the certificate issued by the Assistant Commissioner, Endowments Department, Warangal with respect to the status of the institution and the financial statements for the F.Y. 2011-12. The CIT(E), after examining the application of the assessee, rejected the same holding that the assessee has failed to produce the trust deed along with the application in Form-10A as according to him, it is mandatory for seeking registration under section 12AA of the Act. Aggrieved by the Order of the CIT(E), the assessee is in appeal before us. 3. The Ld. Counsel for the assessee, submitted that assessee is an ancient temple and is not a Trust created under a Trust Deed. He submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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 sub- sections 22 and 23 of Section-2 of the said Act. For the sake of ready reference, they are reproduced hereunder : (22) 'Religious endowments' means property (including movable property) and religious offerings whether in cash or kind, given or endowed for the support of a religious institution or given or endowed for the performance of any service or charity of a public nature connected therewith or of any other religious charity ; and includes the institution concerned an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 (cited supra) 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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