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TMI Blog2016 (10) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section-2 of the said Act. The above definitions clearly demonstrate that such religious institutions or Endowments are for the purpose of any service or charity for the public. Therefore, any institution registered under section 6 of the A.P. Charitable and Hindu Religious Institutions and Endowments Act is deemed to be carrying on the charitable and religious activities. The certificate of registration therefore, establishes that the ‘Temple’ is a religious and charitable institution. The Hon’ble Madhya Pradesh High Court in the case of Laxminarayan Maharaj & Another vs. CIT (1983 (9) TMI 50 - MADHYA PRADESH High Court ) has held that when a Trust is not created under an instrument i.e., “the document evidencing the creation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner, Endowments Department, Nellore. The temple is also registered under section 6(c)(ii) of the Endowments Act and therefore, its affairs are managed by the Executive Officer of the temple appointed by the Department of Endowments, Government of Andhra Pradesh. The day to-day administration of the temple is carried on as per the established rules and regulations laid down by the department of Endowments, Government of A.P. The assessee made an application for registration under section 12A(1) of the Act by filing an application in Form- 10A along with the certificate issued by the Assistant Commissioner, Endowments Department, Nellore with respect to the status of the institution and the financial statements for the A.Ys. 2009-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for registration under section 12AA of the I.T. Act. 4. The Ld. D.R. on the other hand, supported the orders of CIT(E). 5. Having regard to the rival contentions and the material on record, we find that the assessee temple is registered with the Endowments Department under section 6(c)(ii) of the A.P. Charitable and Hindu Religious Institutions and Endowments Act, 1987. Section 6 of the Act provides for preparation and publication of list of charitable and religious institutions and Endowments on the basis of the income. Clause-(c) and sub-clause (ii) thereof, provides for religious institutions and Endowments other than Mutts not falling under Clause- (a) or Clause-(b) of section-6 of the Act. The religious institutions and Endowme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holder or employee under the Andhra Pradesh (Andhra Area) Inams (Abolition and Conversion into Ryotwari) Act, 1956 but shall be deemed to be a religious endowment ; (23) 'Religious institution' means a math, temple or specific endowment and includes a Brindavan, Samadhi or any other institution established or maintained for a religious purpose ; 5.1. The above definitions clearly demonstrate that such religious institutions or Endowments are for the purpose of any service or charity for the public. Therefore, any institution registered under section 6 of the A.P. Charitable and Hindu Religious Institutions and Endowments Act is deemed to be carrying on the charitable and religious activities. The certificate of registr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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