Religious dedication to separate deities requires separate income assessment when evidence shows distinct existence and worship.

An early religious dedication must be construed from the document read with surrounding circumstances and ordinary Hindu religious understanding when executed by an illiterate donor in vernacular language. On the evidence of two distinct images, separate worship, and the priest's statement, the dedication was treated as being in favour of two separate deities, Sree Sree Radha Jew and Sree Sree Gobind Jew. The income from the dedicated property was therefore required to be included separately in their respective assessments under section 9(3) of the Indian Income-tax Act, 1922.

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Issues: Whether the dedication was in favour of two deities, Sree Sree Radha Jew and Sree Sree Gobind Jew, and consequently whether income from the property was to be included separately in their total income under section 9(3) of the Indian Income-tax Act, 1922.

Analysis: The dedication documents were executed by an illiterate and unsophisticated religious lady in vernacular language and had to be construed in their setting, bearing in mind surrounding circumstances and the ordinary Hindu religious concept. The evidence on record, including the existence of two distinct images, separate worship and the priest's statement, supported the finding that Radha Jew and Gobind Jew were two different deities with separate existence. The Tribunal's view that the property was held for two deities and that the income attributable to property had to be dealt with separately was, therefore, justified.

Conclusion: The issue was decided in favour of the assessee. The dedication was held to be in favour of two deities, and the income from property was liable to be included separately in their respective assessments.

Ratio Decidendi: Where the intention of an early religious dedication is gathered from the documents read with surrounding circumstances and the evidence shows two distinct deities with separate worship and existence, the income relating to the dedicated property must be assessed separately in accordance with the beneficial interests so found.

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