https://www.taxtmi.com/caselaws?id=281295 Property directly and completely dedicated to a deity was not held under a trust, because no trustee was created and the shebait acted only as manager and human agency for the idol. The instrument nevertheless imposed a legal obligation to apply the income solely to the specified religious purposes, so the property was held under an obligation wholly for religious purposes. On that basis, the exemption under Section 4(3)(i) of the Indian Income-tax Act applied, and the explanation excluding private religious trusts did not defeat the claim because the endowment was a direct religious dedication rather than a trust. en-us Wed, 03 May 1950 00:00:00 +0530 Wed, 12 Jun 2019 18:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281295 Property directly and completely dedicated to a deity was not held under a trust, because no trustee was created and the shebait acted only as manager and human agency for the idol. The instrument nevertheless imposed a legal obligation to apply the income solely to the specified religious purposes, so the property was held under an obligation wholly for religious purposes. On that basis, the exemption under Section 4(3)(i) of the Indian Income-tax Act applied, and the explanation excluding private religious trusts did not defeat the claim because the endowment was a direct religious dedication rather than a trust. Case-Laws Income Tax Wed, 03 May 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281295