Aranya and her family owned a temple in the Mantravanam, a village in interiors of Andhra Pradesh. The temple was family owned and was an ancestral property. Aranya wanted to renovate the temple and also allow other vill

Registration of a trust is not mandatory, but it provides legal recognition and benefits to the trust and its beneficiaries. Therefore, it is generally recommended to register a trust to avail of the benefits and legal protections that come with registration. Different laws regulate trusts in India. The primary regulatory Authority for trust registration is the Registrar of Trusts. The Registrar of Trusts maintains all the information on the trusts which have been registered in India. Different states in India have different Trusts Acts in force, which govern the trusts in the state; in the absence of a Trusts Act in any particular state or territory the general principles of the Indian Trusts Act 1882 are applied. Registered trusts enjoy certain benefits, including tax exemptions under certain conditions. Income of a charitable and religious trust is exempt from tax subject to certain conditions. The exemptions are provided to the trusts under various provisions of the Income Tax Act, inter-alia, Section 10, Section 11, Section 12 etc. Some of the exemptions allowed to a trust are as under: Section 11 provides exemption for income derived from property held under trust wholly for charitable or religious purposes to the extent such income is applied for charitable or religious purpose in India. However, this exemption shall be subject to certain conditions. In view of Section 12, income in the form of voluntary contributions received by a trust created wholly for charitable or religious purposes or by an institution established wholly for such purposes shall also be exempt from tax (subject to certain conditions). Any voluntary contributions received by an electoral trust shall not be included in its total income (subject to certain conditions). Income of an educational institute is subject to exemption under Sections 10(23C) (iiiab)/ (iiicd)/(vi). Income of a hospital or other institution shall be eligible for exemption if it satisfies the conditions prescribed under Sections 10(23C) (iiab)/(iiiad)/(vi).