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of <h1>Registration of Ancient Temple Upheld Despite Missing Trust Deed</h1> <h3>M/s. Sri Seetharamachandra Swamy Temple Versus CIT- (Exemptions), Hyderabad.</h3> M/s. Sri Seetharamachandra Swamy Temple Versus CIT- (Exemptions), Hyderabad. - TMI Issues:1. Rejection of application for registration under section 12AA of the Income Tax Act, 1961 based on non-submission of trust deed.Analysis:The case involved an appeal against the rejection of an application for registration under section 12AA of the Income Tax Act, 1961. The appellant, an ancient temple in Warangal District, was under the administrative control of the Endowments Department, Government of Andhra Pradesh. The appellant temple, registered under section 6(c)(ii) of the Endowments Act, was managed by the Executive Officer appointed by the Department of Endowments. The appellant submitted an application for registration under section 12A(1) along with the certificate issued by the Assistant Commissioner, Endowments Department. However, the application was rejected by the CIT(E) for failure to produce the trust deed. The appellant contended that being a registered temple with the Endowments Department, the certificate of registration should suffice as evidence of trust creation. The appellant cited a decision of the Madhya Pradesh High Court in support of their argument.The Tribunal examined the definitions of religious endowments and religious institutions under the A.P. Charitable and Hindu Religious Institutions and Endowments Act, 1987. It noted that institutions registered under section 6 of the Act were deemed to be carrying on charitable and religious activities. Referring to the Madhya Pradesh High Court decision, the Tribunal held that the certificate of registration with the Endowments Department could be considered as a document evidencing the creation of the trust. Therefore, the rejection of the application by the CIT(E) for not submitting the trust deed was deemed erroneous. The Tribunal set aside the CIT(E)'s order and remanded the case for reconsideration, directing the CIT(E) to accept the certificate of registration as evidence of trust creation.In conclusion, the appeal of the assessee was treated as allowed for statistical purposes, and the order was pronounced in the open court on 17.06.2016.
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