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Issues: Whether a Hindu can create a public religious and charitable endowment by oral dedication without executing a registered instrument, and whether income from property so dedicated is assessable in the hands of the donor.
Analysis: The property was dedicated to an existing public charitable trust, whose charitable character was recognised, and the record showed a clear and unequivocal intention to divest the donor of all right, title and interest in the property. The legal principles governing Hindu religious and charitable endowments establish that such dedication is neither a gift in the strict sense nor a trust governed by the Indian Trusts Act, and that a registered deed is not a sine qua non for creation of a public charitable endowment. What is required is satisfactory evidence of complete relinquishment and vesting of the property for public charitable purposes. The Registration Act operates on documents and does not invalidate the underlying transaction where the law does not require a registered instrument. The authorities relied upon by the Revenue were distinguishable on their facts and did not govern dedication to a public charitable trust.
Conclusion: The property was validly dedicated to the public charitable trust, registration of the later declaration was not necessary, and the income from the property was not taxable in the assessee's hands.
Ratio Decidendi: A Hindu may validly dedicate property to a public religious or charitable trust orally, and where the dedication is proved by clear evidence of complete divestment and public charitable user, no registered instrument is required to perfect the endowment.
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