Statutory religious institution registration cannot be denied solely for absence of a trust deed under special endowment law.

Registration under section 12A(1)(ac)(iii) could not be denied merely because no trust deed was filed where the assessee was a statutory religious institution governed by the Himachal Pradesh Hindu Public Religious Institutions and Charitable Endowments Act, 1984. The tribunal noted that the temple existed under a special statute, was administered by a State-appointed committee, and supported its claim with statutory notifications, approvals, resolutions, and evidence of charitable ies. In these circumstances, the absence of an ordinary trust deed did not by itself make the objects unverifiable or defeat the registration claim, and registration was therefore allowed.

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Issues: Whether registration under section 12A(1)(ac)(iii) could be denied for want of a trust deed when the assessee was a statutory religious institution governed by the Himachal Pradesh Hindu Public Religious Institutions and Charitable Endowments Act, 1984.

Analysis: The application for registration had been rejected because the trust deed was not filed and the objects were said to be unverifiable. The assessee was, however, shown to be an ancient temple taken over and governed under the Himachal Pradesh Hindu Public Religious Institutions and Charitable Endowments Act, 1984, with administration carried out by a State-appointed committee. The record also showed supporting material such as the statutory notification, approvals, resolutions, and documents evidencing charitable activities. Since the institution was not created through an ordinary trust deed but existed and functioned under a special statute, the absence of a trust deed could not, by itself, defeat the registration claim.

Conclusion: Registration could not be refused merely for non-filing of a trust deed, and the assessee was entitled to registration.

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