https://www.taxtmi.com/caselaws?id=10783 A Hindu may create a public religious or charitable endowment by oral dedication if the evidence shows a clear and unequivocal intention to divest all right, title and interest in favour of public charitable use. A registered instrument is not a sine qua non for such an endowment, because the Registration Act governs documents and does not invalidate a transaction where the law does not require registration. On the stated facts, the property had been validly dedicated to an existing public charitable trust, so the income from that property was not assessable in the donor's hands. en-us Fri, 21 Oct 2005 00:00:00 +0530 Sat, 25 Jul 2009 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10783 A Hindu may create a public religious or charitable endowment by oral dedication if the evidence shows a clear and unequivocal intention to divest all right, title and interest in favour of public charitable use. A registered instrument is not a sine qua non for such an endowment, because the Registration Act governs documents and does not invalidate a transaction where the law does not require registration. On the stated facts, the property had been validly dedicated to an existing public charitable trust, so the income from that property was not assessable in the donor's hands. Case-Laws Income Tax Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10783