Assessee is\u00a0 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.\u00a0 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\u00a0 the\u00a0 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\u00a0 is\u00a0 remanded to verify\u00a0 date of\u00a0 grant\u00a0 of registration to assessee.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AA : Procedure for registration-Trust or institution-Ancient temple-Acquired by State government under Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984-Registration cannot be denied merely on ground that there was no original trust deed available-Matter is remanded to verify date of grant of registration to assessee. [S. 12A, Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984, S. 29] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-33973","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8PX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33973"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33973\/revisions"}],"predecessor-version":[{"id":33974,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33973\/revisions\/33974"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}