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12AA Registration Cannot Be Denied to Ancient Temple for Non-Filing of Trust Deed
Case Law Details
- Case Name
- Kodandaramaswamy Temple Vs CIT (Exemptions) (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-2014
- Courts
- All ITAT, ITAT Hyderabad
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Kodandaramaswamy Temple Vs CIT (Exemptions) (ITAT Hyderabad)
ITAT Hyderabad: Registration u/s 12AA cannot be denied to ancient temple for non-filing of Trust Deed – Certificate from Endowments Department sufficient evidence
Hyderabad ITAT set aside CIT(E)’s order rejecting the temple’s application for registration u/s 12AA & rem&ed the matter for fresh consideration.
Assessee, an ancient temple under the control of the A.P. Endowments Department & registered u/s 6(c)(ii) of the A.P. Charitable & Hindu Religious Institutions & Endowments Act, 1987, had applied fo...
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