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 for registration u/s 12A(1) by filing Form 10A along with its registration certificate & financial statements. CIT(E) rejected the application solely on the ground that no trust deed was filed, holding it mandatory under Rule 17A.
Tribunal noted that Assessee temple is registered with the Endowments Dept u/s 6(c)(ii) of the A.P. Charitable & Hindu Religious Institutions & Endowments Act, 1987. Sec 6 of the Act provides for preparation & publication of list of charitable & religious institutions & Endowments on the basis of the income. Clause-(c) & sub-clause (ii) thereof, provides for religious institutions & Endowments other than Mutts not falling under Clause- (a) or Clause-(b) of section-6 of the Act. The religious institutions & Endowments are defined under sub- sections 22 & 23 of Section-2 of the said Act.
