Temple Trust Vs CIT (Exemptions) (ITAT Chandigarh)
Chandigarh ITAT allowed the appeal of Temple Trust, Shree Bhagsu Nag Temple, McLeodganj, Dharamshala against the order of the CIT(E) refusing registration u/s 12AA.
Tribunal noted that the temple is an ancient institution taken over by the Himachal Pradesh Govt under the Himachal Pradesh Hindu Public Religious Institution & Charitable Endowment Act, 1984 & included in Notification dated 12.12.1997. Its management was constituted under the Act w.e.f. 01.07.2014. The absence of a trust deed or separate bye-laws was irrelevant since its administration is fully governed by the statutory Act, which lays down stringent provisions for management, accounts, & charitable purposes.
Assessee’s stated activities- selling ration at subsidized rates, financial help for poor girls’ marriages, scholarships, medical aid & infrastructure building- were identical to those of Shri Shani Dev Temple Trust, to whom the same CIT(E) had granted registration u/s 12AA in 2017 under similar circumstances. Tribunal found that confusion in Assessee’s replies possibly led to the erroneous refusal.
Observing that the temple is under direct State control, fulfilling charitable objectives per the Act & that similar entities have been granted registration, ITAT remanded the matter to CIT(E) with a direction to grant registration u/s 12AA after verifying the date of acquisition by the Government.
