https://www.taxtmi.com/caselaws?id=193072 A Hindu religious endowment is characterised primarily by the founder's intention, the identity of the beneficiaries, the pattern of control and management, and whether the public has an enforceable right of worship. Where deeds show installation of a family deity, dedication for the founder's family and descendants, management by family-appointed shebaits or marfatdars, and no contemplated public contribution, the endowment remains private. Mere public access, the size of the temple, or occasional worship does not by itself convert a private family deity into a public religious endowment. en-us Fri, 13 Feb 1981 00:00:00 +0530 Wed, 12 Jul 2017 12:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193072 A Hindu religious endowment is characterised primarily by the founder's intention, the identity of the beneficiaries, the pattern of control and management, and whether the public has an enforceable right of worship. Where deeds show installation of a family deity, dedication for the founder's family and descendants, management by family-appointed shebaits or marfatdars, and no contemplated public contribution, the endowment remains private. Mere public access, the size of the temple, or occasional worship does not by itself convert a private family deity into a public religious endowment. Case-Laws Indian Laws Fri, 13 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193072