https://www.taxtmi.com/caselaws?id=330249 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. en-us Fri, 17 Jun 2016 00:00:00 +0530 Thu, 21 Jul 2016 10:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330249 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. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330249