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Case Law Details

Case Name : Kodandaramaswamy Temple Vs CIT (Exemptions) (ITAT Hyderabad)
Related Assessment Year : 2013-2014
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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

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