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2016 (10) TMI 350 - ITAT HYDERABAD

2016 (10) TMI 350 - ITAT HYDERABAD - TMI - Registration 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 institution .....

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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 .....

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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. - ITA. No. 89/Hyd/2016 - Dated:- 17-6-2016 - Smt. P. Madhavi Devi, Judicial Member And Shri S. .....

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(c)(ii) of the Endowments Act and therefore, its affairs are managed by the Executive Officer of the temple appointed by the Department of Endowments, Government of Andhra Pradesh. The day to-day administration of the temple is carried on as per the established rules and regulations laid down by the department of Endowments, Government of A.P. The assessee made an application for registration under section 12A(1) of the Act by filing an application in Form- 10A along with the certificate issued .....

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n 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 temple is registered with the Endowments Department, Government of A.P. and therefore, the certificate of registration has to be taken into consideration as a valid document evidencing creation of a Trust. He submitted that the certificate issued by the Endowments Department was enclosed along with the application under section .....

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t dismissed the SLP as reported in 186 ITR (Statute) 32 (SC). Thus, according to him, the CIT(E) has committed an error in rejecting the assessee s application for registration under section 12AA of the I.T. Act. 4. The Ld. D.R. on the other hand, supported the orders of CIT(E). 5. Having regard to the rival contentions and the material on record, 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 Instit .....

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ference, 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 and also the premises thereof. Explanation-1 :- All property which belonged to or was give .....

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rity has ceased to be performed. Explanation-II :- Any Inam granted to an archaka, service-holder or other employee of a religious Institution for the performance of "any service or charity in connection with a religious institution shall not be deemed to be a personal gift to the archaka, service-holder or employee, notwithstanding the grant or ryotwari patta to an archaka, service holder or employee under the Andhra Pradesh (Andhra Area) Inams (Abolition and Conversion into Ryotwari) Act, .....

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