This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Chandigarh directs grant of 12AA Registration to Temple Trust under state control
Case Law Details
- Case Name
- Temple Trust Vs CIT (Exemptions) (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chandigarh
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
Author Info
