ITAT Chandigarh directs grant of 12AA Registration to Temple Trust under state control

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 i...