SHREE SWAMINARAYAN TEMPLE TRUST,BHUBANESWAR vs. ITO,EXEMPTION,BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.60/Ctk/2023 (ननधाारण वषा / Assessment Year : 2016-2017) Shree Swaminarayan Temple Vs Ito, Exemption Ward, Trust, Bhubaneswar Flat No.204, Bomikhal, Cuttack-751010 Pan No. : Aaqts 4650 N (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawal, Ar राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2024 घोषणा की तारीख/Date Of Pronouncement : 25/06/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 12.11.2021, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021- 22/1036890501(1) For The Assessment Year 2016-2017. 2. It Was Submitted By The Ld. Ar That The Assessee Is A Trust, Which Has Constructed A Temple, Namely Shree Swami Narayan Main Temple At Puri. For The Purpose Of This Construction Of The Temple, A Trust Had Been Created Vide Trust Deed Dated 25.03.2017. The Assessee Trust Had Sought Registration U/S.12A Of The Act On 14.07.2016. Subsequently, A Manual Application For Registration Had Been Filed On 08.06.2017. The Assessee Had Been Granted Registration U/S.12A Of The Act W.E.F. 8.6.2017 On The Basis Of The Manual Application. Subsequently, An Order U/S.154 Of The Act