Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1954 (4) TMI 50 - SC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Customary succession to Mahantship upheld while an unsupported lease was held not binding on the religious endowment. In a religious endowment governed by custom, succession to Mahantship had to be proved by the institution's established usage. The alleged successor ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Customary succession to Mahantship upheld while an unsupported lease was held not binding on the religious endowment.

                            In a religious endowment governed by custom, succession to Mahantship had to be proved by the institution's established usage. The alleged successor failed to prove a valid chela relationship with the deceased Mahant, while the appellant was shown by oral and contemporaneous evidence to be a Bhatija chela and a spiritual collateral validly appointed by the Bhek and the Sewaks. The lease executed by the deceased Mahant was not shown to be supported by legal necessity: the premium was found fictitious, the rent was grossly inadequate, and no prudent management justification was proved. The appellant's title to Mahantship was upheld and the challenged lease was held not binding on the institution.




                            Issues: (i) whether the deceased Mahant left any chela and whether the respondent claimed and proved succession to Mahantship through a valid chela relationship; (ii) whether the appellant was a spiritual collateral eligible under the custom of the institution and was validly appointed by the Bhek and the Sewaks; (iii) whether the lease executed by the deceased Mahant was supported by legal necessity and binding on the institution.

                            Issue (i): whether the deceased Mahant left any chela and whether the respondent claimed and proved succession to Mahantship through a valid chela relationship.

                            Analysis: Succession to Mahantship depended on the proved custom of the institution. The evidence, including revenue records, conduct, and surrounding circumstances, did not establish that the alleged successor was a chela of the deceased Mahant. The alleged earlier will was not proved, and the later will did not appoint him as Mahant but only as a joint manager, with little evidentiary value in the circumstances.

                            Conclusion: It was not proved that the respondent was a chela of the deceased Mahant or otherwise entitled to succeed on that basis, and the finding was against the respondent.

                            Issue (ii): whether the appellant was a spiritual collateral eligible under the custom of the institution and was validly appointed by the Bhek and the Sewaks.

                            Analysis: The proved custom was that succession lay through appointment by the Bhek and the Sewaks, but the appointee had to be chosen from the deceased Mahant's disciples, or failing them, from his spiritual kindred. The oral evidence and the earlier judgment relied upon were sufficient to show that the appellant was a Bhatija chela and thus a spiritual collateral. The contemporaneous record of the meeting showed that the Bhek and the Sewaks assembled and appointed him, and the objections to the meeting were not borne out by the evidence.

                            Conclusion: The appellant was eligible for appointment and was validly appointed Mahant by the Bhek and the Sewaks, and this issue was decided in his favour.

                            Issue (iii): whether the lease executed by the deceased Mahant was supported by legal necessity and binding on the institution.

                            Analysis: The burden lay on the lessees to show that the transaction was a prudent act of management. The alleged premium was found to be fictitious, the rent was grossly inadequate, and no evidence was led to justify the bargain or prove necessity. On these facts the lease could not be upheld as binding on the endowment.

                            Conclusion: The lease was not binding on the institution and this issue was decided against the lessees.

                            Final Conclusion: The appellant established his title to Mahantship and succeeded in invalidating the challenged lease, so the decree of the trial court was restored and the appeal succeeded.

                            Ratio Decidendi: In a religious endowment governed by custom, succession to Mahantship must be proved by the established usage of the institution, and an alienation by a Mahant will bind the endowment only if the transferee proves that it was a bona fide and necessary act of management.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found