Assessee is  an ancient temple which was acquired by HP State government under provisions of section 29 of Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984.  Assessee filed application for registration under section 12AA. Commissioner (E) rejected said application on ground that there was no original trust deed of assessee. Held that  the  assessee-trust was added to list of temple trust under schedule of Endowment Act, 1984 and properties of assessee were acquired by State administration. Since assessee was taken over to fulfil charitable activities in terms of preamble and issues pertaining to objects of assessee-temple and bye-laws were directly addressed in terms of provisions of Endowment Act, 1984, there would be no occasion for assessee-trust to frame bye-laws for internal functioning. However, no specific document was placed by assessee for establishing date of acquisition, matter  is  remanded to verify  date of  grant  of registration to assessee.  (AY. 2013-14)