{"id":7138,"date":"2020-04-22T10:04:42","date_gmt":"2020-04-22T04:34:42","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=7138"},"modified":"2026-05-26T18:34:16","modified_gmt":"2026-05-26T13:04:16","slug":"public-and-private-temples-under-the-indian-trusts-act-1882","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/","title":{"rendered":"Public vs Private Temples: Key Differences Under Indian Trusts Act, 1882"},"content":{"rendered":"\n<p class=\"has-drop-cap\"><strong>Temples as Trust: <\/strong>Temples set\nup for the social causes and sanctioned by the Income Tax Department get not\nonly immunity from \u2018payment of tax\u2019 but also the donors to such temples can subtract\nthe amount of donation to the Trust from their taxable income.&nbsp; <\/p>\n\n\n\n<p><strong>Section 8 of Companies Act: <\/strong>Companies shaped under \u2018Section 8 of the <strong><em>Companies Act, 2013<\/em><\/strong><sup><a class=\"text-primary\" href=\"https:\/\/www.mca.gov.in\/content\/mca\/global\/en\/acts-rules\/companies-act\/companies-act-2013.html\"><strong>[1]<\/strong><\/a><\/sup>\u2019 for endorsing charity also obtain benefits under law including exclusion from various bureaucratic provisions of the \u2018Companies Act,&#8217; and are also permitted to such other exceptions that the Central Government may agree through its orders.<\/p>\n\n\n\n<p><strong>Religious Trust:<\/strong> <a href=\"https:\/\/corpbiz.io\/learning\/what-is-religious-trust\/\"><strong>Religious Trusts<\/strong><\/a> has not been defined below the income tax act. The particular laws of religion dictate the creation of Religious Trust. But in conventional connotation, it can be considered as the Trusts, which are included in the exercises of supporting religion or particular belief. Most of the &#8216;Religious Trusts&#8217; also support Religious purposes as well, e.g., <strong>&#8216;education,&#8217; &#8216;medical facility<\/strong>,&#8217; &#8216;<strong>catering food,&#8217; <\/strong>the poor, etc. and before-mentioned types of Trust are called <strong>Religious Trust<\/strong>.<\/p>\n\n\n\n<div class=\"mt-3 mb-3 embed-responsive embed-responsive-16by9\"><iframe class=\"embed-responsive-item\" src=\"https:\/\/www.youtube.com\/embed\/lV-IHBP7WSI\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen=\"\"><\/iframe><\/div>\n\n\n\n<p>In the case of Hindus, the private law provisions\ngoverning the religious trusts have not been ordered and are found dispersed in\ndifferent holy books and epics.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#Essentials_for_Temples_to_get_registered_under_the_Trust_Act\" >Essentials\nfor Temples to get registered under the Trust Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#What_are_the_important_mechanisms_of_the_Temple_Trust_Deed\" >What\nare the important mechanisms of the Temple Trust Deed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#How_to_identify_if_a_Temple_is_public_or_private_Understand_the_concept_with_Supreme_Court_Verdict\" >How to identify if a Temple is public or private? Understand the concept with Supreme Court Verdict:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#How_to_capture_the_benefit_under_the_Income-tax_Act_by_Temples\" >How to capture the benefit under the Income-tax Act by\nTemples?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#What_is_the_New_Era_of_Religious_Trust_under_influences_of_Taxation\" >What is the New Era of Religious Trust under influences of\nTaxation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#Registration_procedure_of_temple_%E2%80%93_Religious_Trust_us_12aa_plusor_1023c\" >Registration\nprocedure of temple &#8211; Religious Trust u\/s 12aa plus\/or 10(23c)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#Significant_changes_about_Temple_%E2%80%93_Religious_Trusts\" >Significant\nchanges about Temple &#8211; Religious Trusts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#Registration_Procedure_of_Temple_%E2%80%93_Religious_Trust_us_80G\" >Registration\nProcedure of Temple &#8211; Religious Trust u\/s 80G<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#What_is_happening_to_Public_Temples_Know_about_tax_imposition_on_Hindu_Temples\" >What is\nhappening to Public Temples? Know about tax imposition on Hindu Temples.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/corpbiz.io\/learning\/public-and-private-temples-under-the-indian-trusts-act-1882\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Essentials_for_Temples_to_get_registered_under_the_Trust_Act\"><\/span>Essentials\nfor Temples to get registered under the Trust Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>The credentials of trustees of the temple, like Name, Occupation, Address, Age, Father\u2019s Name, Title, Mobile Number, Email Address, and Two Photographs.<\/li>\n\n\n\n<li>Residency Proof of Trustee as well as Settler is required, such as Voter I.D.\/ Driving license \/ Passport.<\/li>\n\n\n\n<li>Electricity Bill or Water Bill Receipt or Ownership Proof of Property compulsory.<\/li>\n\n\n\n<li>If the property is rented, Rent Deed should be duly notarised with rent receipt in addition to NOC form Land Lord on Rs 10\/- Stamp Paper. The credentials have to be filled up such as Name of Landlord, Father\u2019s name, Residence Address.<\/li>\n\n\n\n<li>Physical Existence of Settler\/all essential at the time of Registering trust along with Original I.D.s.<\/li>\n\n\n\n<li>Name and signature of settler on all the pages of the Trust Deed<\/li>\n\n\n\n<li>Witness by two persons on the Trust Deed is mandatory.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_important_mechanisms_of_the_Temple_Trust_Deed\"><\/span>What\nare the important mechanisms of the Temple Trust Deed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li><strong>Objects:&nbsp;<\/strong>The purpose for which the Temple-trust is formed is\nspecified in this requirement. This is an imperative clause, as all the\nactivities are undertaken for the realization of these purposes only.<\/li>\n\n\n\n<li><strong>Approval of\nReserves:&nbsp;<\/strong>The Temple\ncan acquire donations, grants, recommendations, aids, or donations from any\nperson, Government, or any other Religious organizations, in cash or kind,\nincluding immovable property without any cost on it. But it shall not take any\nsuch funds collected with the condition which is incompatible with the purposes\nof the Trust. <\/li>\n<\/ul>\n\n\n\n<ul>\n<li><strong>Accounts and\nInspection:&nbsp;<\/strong>The trustees\nare expected to keep proper books of accounts of all the assets, liabilities,\nincome, and expenses of the temple and also get the reports reviewed by a\n&#8216;chartered accountant.&#8217; <\/li>\n<\/ul>\n\n\n\n<ul>\n<li><strong>Winding\nup:&nbsp;<\/strong>In the case\nof &#8216;winding up,&#8217; the assets of the temple should not be conveyed to the\ntrustees. They shall be transferred to any other similar temple\/trust or\nassociation whose objects are indistinguishable to those of this Trust with the\npermission of the &#8216;charity commissioner\/Court\/any other law&#8217; as may be\nappropriate for the time being.<\/li>\n<\/ul>\n\n\n\n<ul>\n<li><strong>Expenses:<\/strong> It is the efficiency of the trustees to distribute\nthe funds of the Trust efficiently. The funds which are not expected shortly\nfor meeting current needs should be bought in securities, banks, and other\nexpenses to get good returns in the same way as a prudent man would do the\nequivalent. <\/li>\n<\/ul>\n\n\n\n<ul>\n<li><strong>Control of the Trustees:\u00a0<\/strong>The trustees cannot perform any act which is exceeding their capabilities specified in the trust deed. The trustees are frequently given the following skills for the overall conduct and supervision of the Trust:<\/li>\n<\/ul>\n\n\n\n<div style=\"text-align:center; margin: 30px 0;\">\n  <a href=\"https:\/\/corpbiz.io\/consultation?sid=NEM0QS9Bekl5b1grSHNySVNkSU9vUT09\"\n     style=\"\n       display: inline-block;\n       padding: 16px 36px;\n       background: linear-gradient(135deg, #1A73E8, #1558D6);\n       color: #ffffff;\n       text-decoration: none;\n       font-size: 18px;\n       font-weight: 600;\n       border-radius: 50px;\n       box-shadow: 0 6px 18px rgba(26, 115, 232, 0.35);\n       transition: all 0.3s ease;\n       letter-spacing: 0.5px;\n     \"\n     onmouseover=\"this.style.transform='translateY(-3px)'; this.style.boxShadow='0 10px 24px rgba(26,115,232,0.45)'\"\n     onmouseout=\"this.style.transform='translateY(0)'; this.style.boxShadow='0 6px 18px rgba(26,115,232,0.35)'\"\n  >\nTalk to Experts for Public or Private Temple Legal Support. <\/a>\n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_identify_if_a_Temple_is_public_or_private_Understand_the_concept_with_Supreme_Court_Verdict\"><\/span>How to identify if a Temple is public or private? Understand the concept with Supreme Court Verdict:-<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>C<\/strong><strong>ase: <\/strong>In\nthe plea in contradiction of the \u201cMadhya Pradesh High Court\u201d verdict that alleged\nthat \u201cShri Ram Mandir\u201d is a public temple and that the suit property is conferred\nin the \u2018Divine being; and Ram Das\u2019 and at that juncture\u2018BajrangDas\u2019 are simply \u2018pujaris\u2019\nand not \u2018Mahant-Manager\u2019 of the temple.<\/p>\n\n\n\n<p><strong>J<\/strong><strong>udgment:<\/strong>\nIt was held by \u2018<strong>R. Banumathi<\/strong>\nand R. Subhash Reddy, JJ\u2019 that<em>\ninvolvement of the participants\/members of the public in the Darshan, entry in\nDirectory comprising names of all public temples <\/em><strong>and<\/strong><em>\nno \u2018blood-relationship\u2019 among the sequential pujaris, <\/em>are significant\nfactors for shaping the public\/private class of a temple.<\/p>\n\n\n\n<p><strong>I<\/strong><strong>llustrations:<\/strong>\nThe litigant had opposed that the \u2018Ram Mandir\u2019 in interrogation, is a private\ntemple established customarily by ancestorGurus and that the assets had been\nassumed to given to the suit temple; as \u2018Inam\u2019 and \u2018Ram Das\u2019 was not a simple \u2018pujari\u2019\nbut the \u2018Mahant\u2019 of the said temple permitted to manage and direct the temple\nand the properties. There are certain test which clarifies the temple is meant\nto be private or public, and those are: <\/p>\n\n\n\n<ul>\n<li><strong>Access in Manual Directory comprising\nnames of public temples <\/strong><\/li>\n<\/ul>\n\n\n\n<p>In\nthe year of 2013, Madhya Pradesh Government issued a Directory covering names\nof all \u2018public\u2019 temples in Region\u2018Ujjain\u2019bring up-to-date. Shri Ram Mandir got cited therein in the\nDirectory as Entry 135, which clearly displays that the temple has been\ndocumented as a public temple. <\/p>\n\n\n\n<ul>\n<li><strong>Involvement of public is\nunrestricted during Darshan<\/strong><strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p>The participation of the fellows of the public is\nunrestricted during the Darshan in the temple. Moreover, it should be in the everyday\nacts of worship or in the celebrations, which is a very important factor to\nconsider in defining the status of the temple.\u201d<\/p>\n\n\n\n<ul>\n<li><strong>No links in Blood-relationship among&nbsp; successive Pujaris<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Conditionally,\nif the temple was a private temple, the series would have been inherited and\nwould be ruled by the ideologies of \u2018Hindu succession,&#8217; i.e., by \u2018blood,&#8217;\n\u2018marriage,&#8217; and \u2018adoption.&#8217; In the circumstance, succession is certainly ruled\nby \u2018Guru-shishya\u2019 relationship\/bond. Each pujari is not consuming blood\nrelation with his ancestor pujari. <\/p>\n\n\n\n<ul>\n<li><strong>The Temple property Should be\ntaken on rent from the Government<\/strong><strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p>Having occupied the Mandir possessions on rent from the Government, the litigant is prohibited from rejecting the fact that the temple properties are under the administration and control of the Government. Moreover, for the public temple and the pujari have no right to hinder the administration of these lands as his position is only that of \u2018pujari.&#8217;<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/charitable-institutions-related-changes-12a-12aa-and-80g-budget-2020\/\">Charitable Institutions Related Changes u\/s 12A\/12AA and 80G-Budget 2020<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_capture_the_benefit_under_the_Income-tax_Act_by_Temples\"><\/span>How to capture the benefit under the Income-tax Act by\nTemples?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>For possessing the advantage of\nexclusions under the<strong>&nbsp;income\ntax act, 1961<\/strong>, the temples -&#8216;Religious Trusts&#8217; have to get\nthemselves registered under the &#8216;income tax act&#8217; under section 12AA.<\/li>\n\n\n\n<li>If the objects of temple have\nbeen modified, the temple has to apply for the modification of the Registration\nCertificate. If such change has not been done, then exceptions would not be\npermitted.<\/li>\n\n\n\n<li>Additionally, Return needfully\nhas been filed on the due date.<\/li>\n\n\n\n<li>If Gross Receipts surpasses Rs.\n2, 50,000\/- then the reports of temple &#8211; Religious Trust must be checked to get\nthe tax benefit possible to the Trusts under the act.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_New_Era_of_Religious_Trust_under_influences_of_Taxation\"><\/span>What is the New Era of Religious Trust under influences of\nTaxation?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>A Fresh Era of Taxation of temple -Religious Trusts- is Facing the challenges ahead between a Standard Transformation in the Regulatory Scheme, equipped with some supplementary compliance responsibility for the Financial Year&#8217; 2020-21.&#8217;<\/li>\n\n\n\n<li>This specific year the Taxman has come with an abundant overhaul having contemplation to the Taxation of the Trusts, Societies, <a href=\"https:\/\/corpbiz.io\/ngo-registration\"><strong>NGOs<\/strong><\/a>, etc. i.e., temple -Religious Trusts including educational, medical and\/or <strong>religious<\/strong> one through the&nbsp;\u2018<strong>Finance Bill, 2020\u2019<\/strong>&nbsp;(of-course which has now reached the position of \u2018Finance Act, 2020\u2019). For the escaping of recurrence, we will use the term Religious trust or trust only from now on in this article moderately to mention in detail all forms of such &#8216;trusts\/societies.&#8217;<\/li>\n\n\n\n<li>The resolve of present variations as computed by Hon&#8217;ble FM while giving the budget is <\/li>\n<\/ul>\n\n\n\n<p>(a) To provide a\nbalanced process of recordkeeping, on the one hand,<\/p>\n\n\n\n<p>(b) To offer for an\ninstrument of regular\/periodic check to safeguard that the settings of approval\nor registration or announcement are adhered to and additional<\/p>\n\n\n\n<p>(c) To evade a\nnon-adversarial rule.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Registration_procedure_of_temple_%E2%80%93_Religious_Trust_us_12aa_plusor_1023c\"><\/span>Registration\nprocedure of temple &#8211; Religious Trust u\/s 12aa plus\/or 10(23c)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>That previous <strong><a href=\"https:\/\/corpbiz.io\/12aa-registration\" target=\"_blank\" rel=\"noreferrer noopener\">registration section 12AA<\/a><\/strong> has been replaced by section 12AB. Earlier provision of section 12AA will be out of use, w.e.f. 01.06.2020. Registering Process for all is as below:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">(a) Registered trust u\/s 12AA or 10(23C)<\/h3>\n\n\n\n<ul>\n<li>All prevailing registered Trust\nis obligatory to re-apply for re-registration inside a period of 3 months from\n06.2020 and will be permitted for five years within three months after the end\nof the month.<strong><\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">(b) Non- concurrent registration in esteem to tax exemption \u2018u\/s 12AA or approval u\/s 10(23C)\u2019<\/h3>\n\n\n\n<ul>\n<li>Nowadays, it is not allowable\nto simultaneously enjoy both of exceptions u\/s 12AA or endorsement u\/s 10(23C).<\/li>\n\n\n\n<li>A choice to apply again for\nprocess \u2018<strong>u\/s 12AB\u2019<\/strong> (new section) for\nsuch trust\/s is delivered.<\/li>\n\n\n\n<li>On registering u\/s 12AB, the\napproval u\/s section 10(23C) or u\/s 10(46) stands withdrawn\/inapplicable.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">(c) New submission for registration u\/s 12AA or endorsement u\/s 10(23C)<\/h3>\n\n\n\n<ul>\n<li>After receiving fresh application as overhead or in case of any pending requests under the old regime, initially, interim registration will be given for a period of three years.<\/li>\n\n\n\n<li>The conditional registration will be arranged within one month from the end of month in which submission received by \u2018Pr.CIT\/CIT\u2019.<\/li>\n\n\n\n<li>Such Trust to whom interim registration is established will then apply for final registration at least 6 months erstwhile to the expiry of the period of interim registration or within 6 months from beginning of the activities of the Trust, either is earlier.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Significant_changes_about_Temple_%E2%80%93_Religious_Trusts\"><\/span>Significant\nchanges about Temple &#8211; Religious Trusts<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <a href=\"https:\/\/corpbiz.io\/trust-registration\"><strong><em>registration of Trust<\/em><\/strong><\/a> may get cancel in any of the following cases:-<\/p>\n\n\n\n<ul>\n<li>Pr.CIT\/CIT chronicles a\nsatisfaction that the events of such Trust or establishment are not honest or\nare not being supported out under the matters of the Trust.<\/li>\n\n\n\n<li>Pr.CIT\/CIT signs that the\nhappenings of the Trust are carried out in such a custom that there happens to\nbe a breach of the provisions of section &#8217;13(1)&#8217;<\/li>\n<\/ul>\n\n\n\n<p>(a) Trust unsuccessful\nto invest\/deposit as arranged u\/s 11(5) or<\/p>\n\n\n\n<p>(b) Any advantage\ndirectly\/indirectly has been providing to trustee\/relatives of trustee etc. in\nbreaking to necessities of section 13(3) or<\/p>\n\n\n\n<p>(c) The Trust is shaped\nfor any particular religious public or caste.<\/p>\n\n\n\n<p>(d) It occurs to be a\nreserved\/private religious trust.<\/p>\n\n\n\n<ul>\n<li>Pr.CIT\/CIT posters that the Trust has not observed with any such necessities of any other law for the time actuality in force as may be appropriate to trust or institution in case any such acquiescence is material to achieve the substances of the Trust.<\/li>\n<\/ul>\n\n\n\n<ol>\n<li>The books of Trust must be examined before the due date prearranged u\/s 44AB, which usually ensues to be 30.09.2020 unless explicitly extended.<\/li>\n\n\n\n<li>The examination\/audit report so found by the Trust must be filed up to such due day, i.e., up to 30.09.2020.<\/li>\n\n\n\n<li>A supplementary period of one month is presented for <a href=\"https:\/\/corpbiz.io\/income-tax-return-filing\"><strong>filling ITR<\/strong><\/a> to such trusts.<\/li>\n\n\n\n<li>The provisions regarding the prohibition of cross contributions in between not the same charitable trusts have been made explained.<\/li>\n\n\n\n<li>A explaining in the form of enlightenment to section 10(23C) has been supplementary to provide that corpus contributions are not part of the revenue of such trust\/institution.<\/li>\n\n\n\n<li>Far-reaching changes to give effect to considerable changes as above have been complete in Section 56 (\u2018Income from other sources\u2019), Section 253 (\u2018Appeals to ITAT\u2019), Section 115BBDA (\u2018Concerning Dividend\u2019) &amp; section 115TD (\u2018Taxation of trust which has ceased to be qualified for exemption as a recorded charitable institution\u2019).<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Registration_Procedure_of_Temple_%E2%80%93_Religious_Trust_us_80G\"><\/span>Registration\nProcedure of Temple &#8211; Religious Trust u\/s 80G<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As we recognize that in circumstance of&nbsp;<strong>section 80G<\/strong> recorded <strong>Trust<\/strong>, a benefit is given upon the donors to gain deduction u\/s 80G regarding the amount of contribution so made (&#8216;subject to some limits&#8217;) from dutiable income. The &#8216;Finance Act 2020&#8217; has come up with some variations meant for the donee trust obtainable of which some are of attention for donors also:- <\/p>\n\n\n\n<ul>\n<li><strong>The prevailing accepted donee\ntrust\/fund, etc.<\/strong> Which are previously permitted\nu\/s 80G of the Act shall have to put on for approval again?<\/li>\n\n\n\n<li>Any new candidates will be\narranged provisional registration majorly.<\/li>\n\n\n\n<li>The time parameters and\nregistration progression is more or less similar as prearranged in the section\n&#8217;12AB&#8217; above with an important exception of non-applicability of any disorder\nas to the acquiescence of any other laws for the time existence in force.<\/li>\n\n\n\n<li>Unquestionably the statement\nwill materialize to be in the form of e-filing of the enlightenment, and the\nsame must be working to reflect in the &#8216;annual statement&#8217; concerning donor\n(e.g., 26AS)<\/li>\n\n\n\n<li>A consequence of Rs.200\/- per\nday u\/s 234G in case of disappointment to furnish statement and to subject a\ncertificate as above.<\/li>\n\n\n\n<li>The boundary of cash donations\nu\/s 80GGA has been limited to Rs.2000\/-.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_happening_to_Public_Temples_Know_about_tax_imposition_on_Hindu_Temples\"><\/span>What is\nhappening to Public Temples? Know about tax imposition on Hindu Temples.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This\nmay upset many Hindu people, but this is factual and true that Hindu temples\nare brought about and managed by Government, and they do pay tax. Here are certain\nkey explanations \u2013<\/p>\n\n\n\n<ul>\n<li>It is for Hindu temples that\nthe management wishes to confirm proper supervision and its revenue used for\n\u2018correct\u2019 resolves.<\/li>\n\n\n\n<li>Contributions\ngiven to Hindu temples are recycled or used by the commissioner usages to fund\nnumerous government platforms.<\/li>\n\n\n\n<li>Temple gatherings are not made\nto set up \u2018vedpathshalas\u2019 and\neducational establishments for coaching Indian philosophy and custom.<\/li>\n\n\n\n<li>The\nfact says that the \u2018SrirangamRanganathat\u2019 Temple provided\nthe Government a fee of \u2018Rs 18.56 crore (2010-11)\u2019 for \u2018managing the temple,&#8217;\nfor workers interpreting religious service area like reciting \u2018Vedas,&#8217; \u2018Pasurams\u2019\nthroughout the deity processions, no salary is paid. They get contributions\nmade by believers and cut in sale of \u2018Archana\u2019\ntickets\u201d.<\/li>\n\n\n\n<li>The temple\nbelonging has\u2018de-facto\u2019 become \u2018pseudo-government\u2019 property. Even amid of 1986\nand 2005, Tamil Nadu temples just \u2018lost\u2019 47,000 acres of land and presently\nextra 10 million square feet of valued sites belonging to \u2018Hindu Temples\u2019 in\nTamil Nadu are under infringement\/encroachment.<\/li>\n\n\n\n<li>Idols\nsince ancient temples, which are part of India\u2019s heritage, going disappeared. In relevant well-managed\nestablishment, those accounts would be held answerable and penalized, but not\nin the Government.<\/li>\n\n\n\n<li>Government intervention has disturbed the antique ancestry of priesthood.<\/li>\n<\/ul>\n\n\n\n<div style=\"text-align:center; margin: 30px 0;\">\n  <a href=\"https:\/\/corpbiz.io\/consultation?sid=NEM0QS9Bekl5b1grSHNySVNkSU9vUT09\"\n     style=\"\n       display: inline-block;\n       padding: 16px 36px;\n       background: linear-gradient(135deg, #1A73E8, #1558D6);\n       color: #ffffff;\n       text-decoration: none;\n       font-size: 18px;\n       font-weight: 600;\n       border-radius: 50px;\n       box-shadow: 0 6px 18px rgba(26, 115, 232, 0.35);\n       transition: all 0.3s ease;\n       letter-spacing: 0.5px;\n     \"\n     onmouseover=\"this.style.transform='translateY(-3px)'; this.style.boxShadow='0 10px 24px rgba(26,115,232,0.45)'\"\n     onmouseout=\"this.style.transform='translateY(0)'; this.style.boxShadow='0 6px 18px rgba(26,115,232,0.35)'\"\n  >\nTalk to Experts for Public or Private Temple Legal Support. <\/a>\n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Temple-Trust is a notion which generally features all over the place of the author, the \u2018trustee,&#8217; and the \u2018beneficiary\u2019\/\u2019beneficiaries\u2019 having rights and duties assigned to each of them. Nearby, there are many advantages of the temple- trust like safety of wealth, protection of liquidation, Taxation, well-being of public and Deities members, and many more. If the temple-trust is formed with all the compulsory legal measures, then it is for helping each of the structure of a temple.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/trust-definition-advantage-and-types\/\">Trust: Definition, Advantage, and Types\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Temples as Trust: Temples set up for the social causes and sanctioned by the Income Tax Department get not only immunity from \u2018payment of tax\u2019 but also the donors to such temples can subtract the amount of donation to the Trust from their taxable income.&nbsp; Section 8 of Companies Act: Companies shaped under \u2018Section 8 [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":7140,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[324],"tags":[510],"acf":{"service_id":"10"},"authorName":"Archita Bhattacharjee","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/03\/WhatsApp-Image-2020-03-18-at-11.26.19-AM-1.jpeg","authorDescription":"Archita Bhattacharjee is working as Legal Analyst (Team Lead, Research &amp; Development) at Corpbiz and has proving experience about 2 years as Corporate Legal Researcher in law firms as well as Rajya Sabha and authors in diverse publications. She has refined her skills by representing India in Paris, France and the University of Leiden over implications of International Humanitarian and Criminal Law being certified member of many Legal Centers.","postViews":147488,"readingTime":9,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/7138"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=7138"}],"version-history":[{"count":19,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/7138\/revisions"}],"predecessor-version":[{"id":71737,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/7138\/revisions\/71737"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/7140"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=7138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=7138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=7138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}