https://www.taxtmi.com/caselaws?id=69493 A wakf may be validly created by oral dedication, and a later written deed that merely records the earlier oral wakf does not constitute a fresh transfer. The 1965 deed was treated as evidencing a wakf created in 1947, so registration under the Registration Act was not required for validity, and registration under the Wakf Act was relevant only to administration and control, not as a condition precedent to the wakf's existence or effective date. On that footing, the property income could not be brought to tax in the assessee's hands. en-us Mon, 05 Jul 1982 00:00:00 +0530 Thu, 07 Apr 2011 12:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69493 A wakf may be validly created by oral dedication, and a later written deed that merely records the earlier oral wakf does not constitute a fresh transfer. The 1965 deed was treated as evidencing a wakf created in 1947, so registration under the Registration Act was not required for validity, and registration under the Wakf Act was relevant only to administration and control, not as a condition precedent to the wakf's existence or effective date. On that footing, the property income could not be brought to tax in the assessee's hands. Case-Laws Income Tax Mon, 05 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69493