https://www.taxtmi.com/caselaws?id=779553 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. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779553 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. Case-Laws Income Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779553