https://www.taxtmi.com/caselaws?id=191744 In a private wakf, the trustees managing the property and receiving income for distribution were treated as an association of individuals for assessment purposes. However, they were not assessable as owners under Section 9 of the Income-tax Act, 1922, because they held the income only as a conduit under the deed and lacked discretion to appropriate it. The taxable persons were the beneficiaries entitled in law to the respective shares, subject to any exemption for income applied to charitable or religious objects. The procedural objections based on the joint hearing of appeals and service on the managing trustee were rejected as valid or waivable. en-us Fri, 26 Jul 1940 00:00:00 +0530 Mon, 17 Apr 2017 16:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191744 In a private wakf, the trustees managing the property and receiving income for distribution were treated as an association of individuals for assessment purposes. However, they were not assessable as owners under Section 9 of the Income-tax Act, 1922, because they held the income only as a conduit under the deed and lacked discretion to appropriate it. The taxable persons were the beneficiaries entitled in law to the respective shares, subject to any exemption for income applied to charitable or religious objects. The procedural objections based on the joint hearing of appeals and service on the managing trustee were rejected as valid or waivable. Case-Laws Income Tax Fri, 26 Jul 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191744