SHREE RAM GOPAL TEMPLE TRUST,HIMACHAL PRADESH vs. ITO WARD NURPUR, NURPUR,HP

Upon perusal of impugned order, it could be seen that Ld. CIT(E) has referred to Rule 17A of Income Tax Rules while rejecting the impugned application. This rule mandates the assessee to file certified copy of such instrument creating or establishing the assessee-trust. The rules further provides that when the assessee is created or established otherwise than under an instrument, self-certified copy of the document evidencing creation of establishment of trust is to be filed. The assessee failed to furnish the copy of trust deed and accordingly, the application was rejected on the ground that the aims and objects of the assessee trust could not be ascertained. Aggrieved, the assessee is in further appeal before us.

From the pleadings of Ld. AR, it emerges that the assessee is a temple located in Village Damtal, Tehsil Nurpur, Distt. Kangra (commonly known as ‘Mandir Damtal’) and also known as ‘Shri Ram Thakur Ram Gopal Temple’ and ‘Shree Ram Gopal Temple Trust’. The institution initially came into existence somewhere in the year 1868. Later on, the temple of Damtal was taken over by Government of Himachal Pradesh on 03-01-1996 as per Himachal Pradesh Hindu Public Religious Institutions and Charitable Endowments Act, 1984 (in short ‘HPPRICE’). The copy of the same has been placed on record by Ld. AR. The administration and operations of the assessee-trust is directly overseen by the State Government and the assessee-trust is governed in accordance with the rules and regulations as mentioned in the said act. The temple is governed by a committee duly appointed by the State Government. The members comprise retired IAS officer and other Senior Government officers. The trust is stated to be established to provide relief to the poor, support individuals and organizations, maintain a cow shelter and uplift underprivileged section of society through charitable activities. The list of objectives as carried out by the assessee trust has also been placed on Page Nos. 117 to 118 of the paper books. It could also be seen that the assessee has been granted provisional registration on 27-05-2021 for AYs 2021-22 to 2023-24. All these documents were furnished by the assessee while seeking permanent registration before Ld. CIT(E). In order to establish bona fide nature of activities being carried out by the assessee-trust, the assessee had submitted authorization letters issued by District Magistrate permitting expenditure towards the marriage of underprivileged girls. The assessee had also furnished copies of proceedings books, resolutions and approvals for incurring charitable expenditure. Once the provisions of Sec.35 of HPPRICE become applicable, the provisions of any other enactment governing charitable or religious trusts including the charitable and Religious Trusts Act, 1920 automatically cease to apply. The assessee is a notified entity under Schedule-1 of HPPRICE Act. In such a case, the requirement of having a trust deed would not apply in the case of the assessee. The assessee, in fact, is not created by way of trust-deed rather it is a notified religious institution under statute. The assessee is governed by the provisions of statute and therefore, the question of furnishing of trust deed would not arise. The assessee is an ancient temple and its administration, in public interest, has been taken over by HP State Government. Upon notification under the statute, the Temple Trust ceases to exist and the governance of the institutions would stand governed solely in accordance with the provisions of HPPRICE Act, 1984. On these facts, in our considered opinion, the impugned registration could not be denied to the assessee simply because it failed to furnish the trust-deed. In our considered opinion, the assessee had filed sufficient documentary evidences to Ld. CIT(E) in support of its claim which are to be accepted.

The decision of Hyderabad Tribunal in the case of Sri Seetharamachandra Swamy Temple vs. CIT(E) (ITA No.90/Hyd/2016 dated 17-06-2016) is on similar facts. The bench held that certificate of registration with Endowments Department of State Government would constitute a document evidencing creation of trust. Therefore, the registration could not be denied for want of trust deed. Any institution registered under Sec.6 of AP Charitable and Hindu Religious Institutions and Endowments Act is deemed to be carrying on the charitable and religious activities. Similar is the decision of Chandigarh Tribunal in the case of Temple Trust vs. CIT(E) which has identical facts. In that case, the assessee- trust relied on the aforesaid decision of Hyderabad Tribunal and the bench took a view favoring the assessee. The Hon’ble Gujarat High Court in the case of Pr. CIT vs. Dawoodi Bohra Masjid (90 Taxmann.com 312) held that where a religious trust was not created under an instrument, factum of existence of trust could also be established by producing documents evidencing creation of trust.

Considering all the above stated facts, we direct Ld. CIT(E) to grant impugned registration to the assessee-trust as per its application. 6. The appeal stand allowed in terms of our above order. Order pronounced on 23-09-2025 Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 23-09-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR