Endowments registration certificate can evidence trust creation for section 12AA registration even without a formal trust deed.

For registration under section 12AA of the Income-tax Act, 1961, a temple registered with the Endowments Department could rely on that certificate as evidence of creation of trust, even without a formal trust deed. The tribunal noted that the statutory definitions of religious institution and religious endowment support the view that such an institution is maintained for religious and charitable purposes. Rejection based solely on the absence of a trust deed was treated as an unduly restrictive approach to the registration requirement. The rejection was set aside and the application was remanded for reconsideration on that basis.

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Issues: Whether, for registration under section 12AA of the Income-tax Act, 1961, a temple registered with the Endowments Department could rely on the registration certificate as evidence of creation of trust when no trust deed was filed.

Analysis: The temple was registered under section 6(c)(ii) of the A.P. Charitable and Hindu Religious Institutions and Endowments Act, 1987, and the statutory definitions of religious institution and religious endowment showed that such an institution is maintained for religious and charitable purposes. The certificate issued by the Endowments Department was treated as a document evidencing creation of the trust, and the absence of a formal trust deed was not, by itself, a valid ground to reject the application. The rejection was therefore found to be based on an overly restrictive view of the requirement under the registration provisions.

Conclusion: The rejection of registration was set aside and the matter was remanded for reconsideration of the application under section 12AA by accepting the endowments registration certificate as evidence of creation of trust.

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