2022 (9) TMI 920

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. That in the facts and circumstances of the case, the learned CIT erred in not appreciating the genuineness of the objects and activities of the appellant trust and refusing registration u/s. 12AA. Therefore, it is earnestly prayed before your goodself that registration under section 12AA may please be granted." 2. The hearing in the present appeal took place on 01.02.2022, 23.02.2022 and 27.04.2022. The ld. AR has requested for a remand back of the issues for consideration afresh. It has been argued that the ld. CIT (E) on similar facts and circumstances has granted Registration to M/s. Shri Shani Dev Temple Trust vide order dated 26.09.2017. Relevant documents at Paper Book pages 46-54 were relied upon. Referring to the copy of the said order (page 46-47 A. Paper Book), it was submitted that therein also, the very same CIT(E) raised similar questions as addressed in the impugned order evidenced from pages 56-58 of the Paper Book. Accordingly, it was his submission that a similar order in the circumstances could have been passed granting Registration to the assessee and directing that certain conditions spelt out therein could be similarly followed. Attention was invit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ituted. Accordingly, we find that the argument that temple trust was acquired in May, 2016 is not found supported by any document. The specific document dated 01.07.2014 is available at page 7, (English translation thereof is at page 6). This document evidences that the Trust is constituted with immediate effect: Copy of the specific Act under which the affairs of the temple Trust have been taken over are at Paper Book pages 24 to 44. The assessee is directed to address the specific date on which the Temple Trust was acquired. 5.2. Addressing the similarity of alleged position with the temple appended at Sl. No. 33 to whom Registration has been granted vide order dated 26.09.2017 we propose to address the documents before us. Our attention has been invited to the copy of the order dated 26.09.2017 passed by the ld. CIT(E) stated to be in near similar facts and circumstances where the administration of the specific temple was also taken over by the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984. For this purpose, attention has been invited to Paper Book page 48 which shows that on 04.03.2016, the said Sewa Bharati Shani Development Templ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onditions mentioned above or satisfies conditions contained in section 12AA(3), the approval granted through this order will be withdrawn as per the provision of the IT. Act. 1961. 5. The applicant shall apply at least 85% of the income derived from the property held by the applicant for charitable purpose during that year as per the condition laid down u/s. 11(1) of IT. Act. 6. The applicant shall e-file Form No. 10, as per tire proviso in Rule 12 of the IT. Rules 1962 before the due date for filing of Income Tax Return in case 85% of the income derived from the property held by the Applicant during that year was not applied for charitable purpose as per the condition laid down u/s. 11(2) of IT. Act. 7. The applicant will invest its surplus as per the conditions laid down u/s. 11(5) of IT Act. 8. The applicant will have to fulfill the FCRA requirements if any foreign donation is received by the applicant. The registration is liable to be cancelled at any point of time if it is found that FCRA requirements have been flouted 9. All the Public Money so received including for Corpus or any contribution shall be routed through a Bank Account....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emand. VI. To undertake institution building and infra structure building measures which would lead to further expansion of temple and its activities. 5.5. We find that in the facts of the present case, the issues which largely prevailed in the mind of the ld. CIT (E) have more or less been addressed by the specific Act under which the ancient temple has been acquired. Before referring to the specific provisions provided by the Hindu Public Religious Institution and Charitable Endowment Act, 1984, it is necessary to bring on record as to where the confusion has arisen. A perusal of the record shows that the assessee instead of highlighting before the ld. CIT (E) that the issues pertaining to the objects of the assessee temple and the Bye laws were directly addressed by the Hindu Public Religious Institution and Charitable Endowment Act, 1984 and hence were already available on record, instead submitted that these were under preparation. For ready reference, the issue as required to be addressed by the ld. CIT (E) and confusingly addressed in the impugned order are extracted for completeness as under: "5. On the fixed date, Sh. Rajeev Sharma, C.A attended this o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e applicant remains unverified. Even though names of trustees have been furnished there is no trust deed per se. It is also not made out from the text of Endowments Act that allowed for takeover of the temple whether the action by the government imparts the character of a 'trust' upon the applicant. It is further pertinent to mention that even if all the contentions of the applicant are accepted, then also the entity doesn't get covered under the definition of 'person' as envisaged under section 2(31) of the I.T. Act, 1961. (ii) As regard the conclusion how, in the absence of defined objects/bye-laws of the applicant, the expenses depicted in Income & Expenditure Account are relatable to the claimed objects, the applicant again, instead of justifying its claim, merely reiterated its contention that it has been acquired by the Himachal Government under the provisions of section 29(1) of Himachal Pradesh Hindu Public Religious Institution and Charitable Endowments Act 1984 and the bye laws for administration of the properties/fund of the trust have been framed by the Government from time to time. By stating so, it is a reiteration of the self- confession ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aim and purpose of the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984 (hereinafter referred to as 'the Act') which has received the assent Hon'ble Governor. The Preamble of the Act which clearly states that it is an Act to provide for better administration of Hindu Public Religious Institutions and Charitable Endowment and for the protection and preservation of properties appurtenant to such Institutions and Endowments. When the specific Scheme of the Act is seen, it is evident that there is no occasion whatsoever for the assessee Trust to make any Bye laws etc. for its internal functioning. The Management of the assessee Trust has been taken over to fulfill the charitable activities in terms of the Preamble. As per the Note on Activity appended on behalf of the assessee Trust, it is seen that these are directly covered by the State Administration. The limited role of the assessee Trust is that on the customs, ceremonies and history of the ancient Trust etc., these are to be set out in the registers by the Management of the assessee Trust. However, as far as the aspects of the appointments of the Office Bearers, their remuneration....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pon the Trustees, officers, pujaris, agent or any other person who is found wanting in his actions towards the administration of the Trust. Chapter VIII is miscellaneous. Thus, it is evident that the activities of the Trust are directly under the active control and supervision of Commissioner and Temple Collector, Kangra. The direct control and supervision of the Government is evident from Section 27 and 28 which read as under: 27. Power to give directions.- The Government may, from time to time, give such general or specific directions, in writing, to the Commissioner for the effective implementation of the provisions of this Act and while so doing may rescind, alter or modify any order made by the Commissioner and the Commissioner shall follow them in the discharge of his duties. 28. Power of State Government to review.- The State Government may, suo-motu or on an application moved by any person considering himself aggrieved from any order or decision of the Financial Commissioner made under this Act, review such order or decision and make such order thereon as it thinks fit: Provided that, before any order is made under this section, the State Governme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Shri Shani Dev Temple Trust wherein Registration u/s. 12AA has been granted by the CIT (E). We have also seen that like the Shri Shani Dev Temple Trust the present assessee has also been acquired under the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984 at Sr. No. 33 vide Notification dated 04.03.2016. The present assessee has been included in the list vide Notification dated 12.12.1997. The properties of the assessee Trust atleast as on 01.07.2014 stood acquired by the State Administration as the Management of the assessee Trust as from this date was constituted in terms of the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984. Accordingly, there is no doubt that the Temple Trust admittedly has been acquired by the State Government. For establishing the date of acquisition, no specific document has been placed by the assessee on record. The said date may be verified. Accordingly, for this limited purpose, the issue is remanded directing the ld. CIT (E) to grant registration to the assessee Trust. Said order was pronounced in the Open Court at the time of hearing itself. 6. In the result, the appeal of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤² अधिकारी सिविल धर्मशाला अधिशासी अभियन्ता, हि.प्र. लो.नि.वि. धर्मशाला मंडल अधिशासी अभियन्ता, सिंचाई एवं जनस्वास्थ्य, धर्मशाला अधिशासी अभियन्ता हि.प्र. राज्य बिजली पोर्ट, धर्मशाला अतिरिक्त पुलीस अधीक्षक प्रतिनिधि आयुक्त मंदिर एà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤¨à¤¾à¤— तहसील धर्मशाला श्री अनीरुद्र नैहरिया सुपुत्र श्री छांगा राम गांव व डा. भागसूनाग तहसील धर्मशाला श्री मनजीत कपूर सुपुत्र श्री गादम राम गांव व डा. भागसूनाग तहसील धर्मशाला श्री कर्मचन्द सुपुत्र श्री सुखिया राम गांव हीरू डा. मक्....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....्य मंत्री, हि. प्र. शिमला-2 को उनके अर्धशास्कीय पत्र दिनांक 27.6. 2014 के संदर्भ में । मुख्य आयुक्त मंदिर एवं प्रधान सचिव भाषा एवं संस्कृति, हि.प्र. शिमला-2 निदेशक, भाषा एवं संस्कृति शिमला - 9 उपमंडल अधिकारी, सिविल, धर्मशाला । तहसीलदार एवं मंदिर ....