https://www.taxtmi.com/caselaws?id=8082 Historical grants, governing documents and surrounding circumstances showed that the villages were dedicated as an Udasi religious endowment for the support of the temple or darbar, with duties of daily worship, sadabrat and other religious observances. The mahant acted only as manager of a mutt-like institution, so the property vested in the institution and not in him personally. The absence of a penal clause did not alter the character of the dedication, and an unproduced written statement could not displace the long-standing documentary and historical evidence. On that basis, the property was treated as held under a legal obligation wholly for religious and charitable purposes, qualifying for exemption from agricultural income-tax. en-us Mon, 18 Jan 1971 00:00:00 +0530 Sat, 28 Mar 2009 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8082 Historical grants, governing documents and surrounding circumstances showed that the villages were dedicated as an Udasi religious endowment for the support of the temple or darbar, with duties of daily worship, sadabrat and other religious observances. The mahant acted only as manager of a mutt-like institution, so the property vested in the institution and not in him personally. The absence of a penal clause did not alter the character of the dedication, and an unproduced written statement could not displace the long-standing documentary and historical evidence. On that basis, the property was treated as held under a legal obligation wholly for religious and charitable purposes, qualifying for exemption from agricultural income-tax. Case-Laws Income Tax Mon, 18 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8082