https://www.taxtmi.com/caselaws?id=168672 A genuine religious-cum-charitable society registered under the Societies Registration Act remains valid even if its governing clauses give the Sant Satguru overriding authority, because its existence, objects, and dealings show a real juristic entity rather than a sham. Property standing in the society's name is prima facie its own, and offerings made to the Sant Satguru were found to be held for the community's benefit, so they vested in the society rather than in him personally. The income-tax officer's treatment of the property as belonging to the Sant Satguru could not bind third parties outside the assessment machinery, and the civil court could question that excess of jurisdiction. The declaration was upheld and the appeal failed with costs. en-us Fri, 13 Aug 1943 00:00:00 +0630 Sat, 21 Mar 2015 15:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168672 A genuine religious-cum-charitable society registered under the Societies Registration Act remains valid even if its governing clauses give the Sant Satguru overriding authority, because its existence, objects, and dealings show a real juristic entity rather than a sham. Property standing in the society's name is prima facie its own, and offerings made to the Sant Satguru were found to be held for the community's benefit, so they vested in the society rather than in him personally. The income-tax officer's treatment of the property as belonging to the Sant Satguru could not bind third parties outside the assessment machinery, and the civil court could question that excess of jurisdiction. The declaration was upheld and the appeal failed with costs. Case-Laws Income Tax Fri, 13 Aug 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=168672