Temple Trust Shree Bhagsu Nag, Mecleodganj V. CIT(E), Chandigarh

ITA 924/CHANDI/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7847 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 01-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 27; 28; 11; 12AA; 48; 13; 22

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ ‘‘बी बीबी बी.’’, च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 924/CHD/2018 (Order u/s 12AA) Temple Trust, Shree Bhagsu Nag Temple, Bhagsu, Mecleodganj, Dharamshala (HP). बनाम बनामबनाम बनाम VS The CIT (Exemptions), Chandigarh . 瀡थायी 瀡थायी瀡थायी 瀡थायी लेखा लेखालेखा लेखा सं संसं सं./PAN /TAN No: AABTT3951C अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/Appellant 灹瀄यथ牸 灹瀄यथ牸灹瀄यथ牸 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : Shri Amitoz Singh Kamboj, CA राज瀡व क琉 ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तारीख/Date of Hearing : 27.04.2022 उदघोषणा क琉 तारीख/Date of Pronouncement : 13.07.2022 आदेश आदेशआदेश आदेश/ORDER PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated 26.04.2018 of the CIT(E) Chandigarh passed u/s 12AA of the Act on the following grounds: “1. That the learned CIT(E) has wrongly passed order u/s 12AA of the Income Tax Act, 1961 refusing the grant of registration 12AAto appellant trust which was formed mainly for charitable purpose i.e. basically carrying out religious activities. 2. That the learned CIT(E) has also erred by refusing registration u/s 12AA on irrelevant grounds & without bringing any material contrary on record in respect of genuineness of activities of appellant trust. Therefore, appellant trust may please be granted registration under section 12AA of the Act. 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 ITA-924/CHD/2018 Page 2 of 16 argued that the ld. CIT (E) on similar facts and circumstances has granted Registration to M / s S h r i S h a n i D e v T e m p l e T r u s t 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 invited to the reply made by the assessee before the ld. CIT (E). 3. It was also his submission that the issue was covered by the decision in the case of S r i S e e t h a r a m a c h a n d r a S w a m y T e m p l e V s C I T ( 2 0 1 6 ) 7 1 T a x m a n n . c o m 1 5 4 ( H y d - T r i b ) . 4. Addressing the facts of the present case, it was submitted that herein also the assessee temple was acquired by the Government of Himachal Pradesh as a charitable institution sometime in May,2016 under the provisions of sub-section (1) of Section 29 of the H i m a c h a l P r a d e s h H i n d u P u b l i c R e l i g i o u s I n s t i t u t i o n a n d C h a r i t a b l e E n d o w m e n t A c t , 1 9 8 4 . This fact, it was submitted, has been noticed by ld. CIT(E), however, still Registration was not granted. ITA-924/CHD/2018 Page 3 of 16 4. The ld. CIT-DR considering the request posed no objection to the remand. 5. We have heard the rival submissions and perused the material available on record. In the facts of the present case, admittedly the assessee Trust has not come into existence by way of a Trust Deed. It is an ancient temple and its administration in the public interest has been taken over by the HP State Government. For the said purpose, the temple premises and properties appurtenant to it were notified under the Act. We have seen that the assessee temple has been added to the list of the Temple Trust (Sr.No. 21 of Schedule-I of the H i m a c h a l P r a d e s h H i n d u P u b l i c R e l i g i o u s I n s t i t u t i o n a n d C h a r i t a b l e En d o w m e n t A c t , 1 9 8 4 ( A c t N o . 1 8 o f 1 9 8 4 ) vide Notification dated 12.12.2007. The said Notification, we have seen has been under the Seal and Authority of Commissioner-cum-Secretary to the Government of India (Act 18 of 1984) conveying the Executive pleasure of the Governor of Himachal Pradesh of the said event. Document to this effect is appended at Paper Book pages 2-3 and has been seen by the CIT(E) also. The original of the same is available at Paper Book 5 and the English translation is at pages 2 and 3. Copy of Schedule I u/s 1(3) and Section 29 is available at page 4 and the name of the assessee temple is found mentioned at Sl. No.21. Accordingly, the fact that there is no original Trust Deed is not a relevant factor for consideration of the ld. CIT(E). ITA-924/CHD/2018 Page 4 of 16 5.1 We have also seen that vide order dated 01.07.2014 exercising the powers given u/s 18(1)(2) of Chapter-5 of the Hindu Public Relation Parliament & Settlement Act, 1984, the Office Bearers forming the management of the temple has been constituted. 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: ITA-924/CHD/2018 Page 5 of 16 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 H i m a c h a l P r a d e s h H i n d u P u b l i c R e l i g i o u s I n s t i t u t i o n a n d C h a r i t a b l e E n d o w m e n t A c t , 1 9 8 4. For this purpose, attention has been invited to Paper Book page 48 which shows that on 04.03.2016, the said S e w a B h a r a t i S h a n i D e v e l o p m e n t T e m p l e was added at Sr.No. 33 to Schedule-I under the said Act. We find Copy of similar questions raised by the CIT(E)’s office is appended at page 49 to 51 and the reply of that assessee at pages 52 to 54 attached therein has also been seen. We find ITA-924/CHD/2018 Page 6 of 16 that the activity of the specific Shani Dev Temple has been addressed in the following manner by the assessee : I . To sell ration material on subsidized rates to the poor and needy people of the area. The ration is sold to any person irrespective of cast, creed & religion of the person on subsidized rates. II. To help the poor people of the area in extending financial help for the marriage of girls of the area. III. To provide scholarships to the needy & poor students of the area. IV. To provide medical aid/ facility to the needy and poor people on demand. V. To donate oil and ration to the Gow Shalas of the area at the rate of 10 Kg Ration and two liter Sarson Oil per cattle in one month or as decided in the meetings. Vi. To undertake institution building and infra structure building measures which would lead to further expansion of temple and its activities. (emphasis supplied) 5.3 Considering this, the Registration has been granted to M / s S h r i S h a n i D e v T e m p l e T r u s t on 26.09.2017 holding as under: ORDER U/S 12AA OF THE IT. ACT. 1961 An application in form 10A was e-filed by the Charitable Institution on 04.03.2017 for grant for registration u/s 12AA of the Income Tax Act, 1961. 2. The applicant has furnished the copy of the notification duly certified. It was examined with reference to objects of the Shri Shani Dev Temple Trust and genuineness of charitable activities. 3. Registration u/s 12AA is hereby granted to the applicant as a "Charitable Institution" on, inter alia, the following conditions:- (i) If there is any change in the rules and bylaws of the applicant, the same may be intimated to this office immediately. (ii) The applicant will not engage in any of the activities which are not covered u/s 2 (15) of I. T. Act, 1961. (iii) The applicant will have to necessarily file the return of income u/s 139(4A) of IT Act before the due date in Form No. ITR. 7 alongwith the audit report. 4. If it comes to the notice at any stage that lire Applicant does not fulfill the conditions 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. ITA-924/CHD/2018 Page 7 of 16 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 and .such Bank Account Number shall be communicated to this office. 10. No asset shall be transferred without the knowledge of the undersigned to anyone, including to any applicant/applicant/non-profit company etc. 11 In the event of any change in (he composition and memorandum of the applicant the same shall be duly registered with the competent authority under the Applicant's Registration Act, 1860. The fact, thereafter, shall be conveyed to (he undersigned who reserves the right to examine afresh the need for continuation of the registration in the new circumstances. 12. It is emphasized that the registration under section 12AA doesn't preclude the applicant assessee from adhering to the basic requirements inherent in the related provisions of the Act. These requirements, it is reiterated, shall include inter alia filing of audit reports, adherence to the norms of utilization of income for the intended charitable purposes etc. This certificate does not give any exemptions to the applicant from Income Tax automatically. The Assessing O f fi c er will examine the conditions for exemptions u/s 11, 12,12A (b) & 13 of the Act at the time of assessments. 13. The application was filed in financial year 2016-17 and as such the registration u/s 12AA will be applicable for assessment year 2017-18 and onwards until withdrawn by CTT (Exemptions), Chandigarh, The registration u/s I2AA has been entered at Serial No. 12A/AASTS3016N/ 1285 of the register of approval maintained in this office.” 5.4 Attention has also been invited to the reply of the assessee made before the ld. CIT (E) wherein in the Note on Activity of the Temple Trust, following information has been given : 5.) Note on Activity : The institution is of Charitable nature doing service to the society. The charitable activities undertaken/proposed to undertake are as under : I. To sell ration material on subsidized rates to the poor and needy people of the area. The ration is sold to any person irrespective of cast, creed & religion of the person on subsidized rates. ITA-924/CHD/2018 Page 8 of 16 II. To help the poor people of the area in extending financial help for the marriage of girls of the area. III. To provide scholarships to the needy & poor students of the area. IV. To provide medical aid/ facility to the needy and poor people on demand. 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 H i n d u P u b l i c R e l i g i o u s I n s t i t u t i o n a n d C h a r i t a b l e E n d o w m e n t A c t , 1 9 8 4 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 office and filed the written submissions in response to the above noted queries. Counsel was also requested le the POA. After considering the submissions/ replies a query letter was issued on 18.04.2018. The same was also sent through email at carajeevl&gmail.com. with the request to provide details/clarification by 21.04.201S, and the applicant was given the leeway to reply through email at [e-mail]. The contents of the letter are reproduced as under.- ITA-924/CHD/2018 Page 9 of 16 (i) As the bye-laws are still being devised it is not clear how the applicant was created as a society, trust or section 25 company in 1997. This situation leads to presume that in the absence of bye- laws the applicant has been functioning unregulated. Provide rebuttal to the same along with documentary evidence. (ii) You may also explain in the absence of defined objects/bye-laws of the applicant how are the expenses depicted in the Income & Expenditure Account are relatable to the claimed objects.” “7. On 23.04.2018 Sh. Rajeev Sharma, C.A , counsel for the applicant attended this office and filed written submissions in response to query letter dated 18.04.2018, after considering the reply, following issues emerges:- (i) To the specific query how the applicant was created as society, trust or section 25 company when the bye laws were still being devised and why it should not be presumed that in the absence, of bye-laws the applicant has been functioning unregulated there was no direct response. The applicant merely stated that the trust is a government controlled institution wholly run by the government after the temple had been acquired by the government under the provision of Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act 1984. In the present case applicant failed to explain how an entity (claiming itself to be charitable) gets covered under the categories of either a trust, society or section 25 company which have been judicially held to be covered u/ s 1 1 & 1 2 of I T Act. I t is pertinent to mention that separate provisions in the Income Tax Act, 1961 are available for the Authority/Board/ Body which seek their income to be exempted if they are established by an Act of Central or State Government with the object of regulating or administering any activity for the benefit of the general public. In the present the status of the applicant remains unverified. Even though names of trustees have been furnished there is no trust deed per se. I t 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. I t 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 2 9 (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 that there are no defined objects/bye laws of the applicant. To that extent its expenditure could not be corroborated and genuineness of the activities could not be ascertained. It also can't be verified how the activities qualify as charitable in the manner envisaged in section 2(15) of the I.T.Act. ITA-924/CHD/2018 Page 10 of 16 (iii) Further, in the present case, the funds of the entity which is neither a trust/society/section 25 company do not fall under any of the categories that qualify for coverage under section 11 & 12 of I.T. Act, 1961. The aforesaid sections clearly enunciate "income derived from 'voluntary contribution/corpus donation or income from property shall not be included in the total income of the previous year of the “person” in receipt of the income under the above note categories. 1. Keeping in view all these facts, it is safe to conclude that applicant is yet to acquire the legal status that would entitle it to the coverage u/s 11 & 12 of the l.T.Act, 1961. The claims of being a trust are not backed by any document registering it as such. The only fact that the temple has been taken over by the government under the ambit of Himachal Pradesh Hindu Public Religious Institution and Charitable Endownment Act 1984 doesn't entitle the entity to claim itself as a separate legal obligation. Therefore, 1 have no option but to deny the registration to the applicant u/ s 12AA of Income Tax Act,1961.” (emphasis supplied) 5.6 Accordingly, it is seen that possibly the confusion has been caused by the disjointed replies of the assessee itself. The decision to acquire the temple under the specific Act is on record. The Paper Book page 6&7 shows that atleast from that specific date, if not earlier, the Management of the Temple Trust was constituted as per the requirement of the H i n d u P u b l i c R e l i g i o u s I n s t i t u t i o n a n d C h a r i t a b l e E n d o w m en t A c t , 1 9 8 4 . Atleast from that date, the assets stood acquired by the H.P. State Government. The occasion for the Trust to frame Bye-laws etc. consequently did not arise as the administration of the assessee temple trust was to be done in terms of the provisions of the Hindu Public Religious Institution and Charitable Endowment Act, 1984. The doubts entertained by the ld. CIT(E) possibly caused by the disjointed replies of the assessee, we find were misfounded. The object of the Trust is ITA-924/CHD/2018 Page 11 of 16 evident from the 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 remunerations, their responsibilities in maintaining necessary details and registers and penalties for violation of these statutory conditions, have all been elaborately set out by the Act. It is seen that Chapter I of the H i n d u P u b l i c R e l i g i o u s I n s t i t u t i o n a n d C h a r i t a b l e En d o w m e n t ITA-924/CHD/2018 Page 12 of 16 A c t , 1 9 8 4 contains the definition clause and Chapter II governs the Appointment, Powers, functions etc. of the Commissioner and staff for the administration of the temple Trust; Chapter III thereof has stringent Rules for preparation and maintenance of Registers by the religious institution. The provisions clearly require that u/s 6 of the Act, not only the origin and history of the Institution but also names of the past and present Trustees are to be diligently maintained. The Section requires the particulars of the Scheme of Administration etc.; names of all officers to whom any salary, emoluments etc. are paid; details of all monies, jewellery, movable and immovable properties of the temple to be maintained. The Registers required to be maintained as per the stringent statutory procedures set out which are monitored and subjected to for the scrutiny and annual verification etc. We have seen that Sections 8 to 16 set out in Chapter-IV of the said Act lays down stringent requirement which the Trustees are required to fulfill in the performance of their duties. The provisions clearly circumscribe the powers under the Act and also requires the Trustees to furnish accounts, returns etc. to the Commissioner of such accounts or any other returns, reports, information required in relation to the administration of the Trust. It is seen that the premises and documents are open to inspection of property and documents by the Commissioner. Alienation of immovable ITA-924/CHD/2018 Page 13 of 16 properties, powers to recover movable property unlawfully, alienated and powers to address removal of encroachment etc. of land and powers to protect the properties of the temple Trust all stands addressed therein. Chapter-V of the Act vide Sections 18 to 21 addresses the appointment and removal of Trustees, Pujaries and filling of vacancies arising etc. Maintaining of accounts has been elaborately addressed in Chapter VI by Sections 22 and 23. The violation/willful refusal to comply with the provisions of the Act are addressed in Chapter VII. Sections 24 & 25 lays down the penalties and offences by way of fine or imprisonment to be visited upon 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 Government, shall afford to any person likely to be affected adversely by such order, an opportunity of being heard. ITA-924/CHD/2018 Page 14 of 16 5.7 Accordingly, when the provisions of the Himachal Pradesh Hindu Public Religious Institution and Charitable Endowment Act, 1984 vide which the specific Temple Trust has been acquired, is taken into consideration, we find that the reply of the assessee made on the IT Portal taken into consideration vide para 5 of the impugned order, we find is possibly an act of confusion on the part of the assessee. 5.8 On account of this confusion caused by the assessee, we find possibly ld. CIT (E) misdirected himself. In the facts of the present case also, admittedly the management of the Temple Trust was exclusively in the hands of the State Administration like that of Shri Shani Dev Temple Trust. The aims and purposes which were sought to be fulfilled as per the aforesaid Note also forwarded on the ITBA Portal available at pages 59 to 61 shows that in the facts of the present case, these were identical to Shri Shani Dev Temple Trust. As per record for the assessee, these were: 5 . Note on Activity :The institution is of Charitable nature doing service to the society. The charitable activities undertaken/proposed to undertake are as under : I To sell ration material on subsidized rates to the poor and needy people of the area. The ration is sold to any person irrespective of cast, creed & religion of the person on subsidized rates. II. To help the poor people of the area in extending financial help for the marriage of girls of the area. III. To provide scholarships to the needy & poor students of the area. IV. To provide medical aid/ facility to the needy and poor people on demand. ITA-924/CHD/2018 Page 15 of 16 V. To undertake institution building and infra structure building measures which would lead to further expansion of temple and its activities. (emphasis supplied) 5.9 When we find the above Note available on record in the case of the assessee and it is seen that on the Note on Activity from Sr.No. I to IV of the specific assessee is seen vis-à-vis the activities of the Shri Shani Dev Temple Trust at Sr. No. I to IV (extracted in para 5.2 of this order) it is seen that these are ad idem. Accordingly, we find that as far as the activity of the present assessee Trust is concerned, these are identical to the 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 ITA-924/CHD/2018 Page 16 of 16 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 the assessee is allowed for statistical purposes. Order pronounced on 13 th July,2022. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 2. अपीलाथ牸/ The Appellant 3. 灹瀄यथ牸/ The Respondent 4. आयकर आयु猴/ CIT 5. आयकर आयु猴 (अपील)/ The CIT(A) 6. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 7. गाड榁 फाईल/ Guard File आदेशानुसार/ By order सहायक पंजीकार/ Assistant Registrar,