https://www.taxtmi.com/caselaws?id=467951 An oral trust is proved only by clear evidence of an intention to create a binding trust, identifiable trust property and a definite beneficiary. The burden lies on the party asserting the trust, and interested oral testimony, without certainty or corroboration, is insufficient. Account entries must show that the property was actually set apart for the stated charitable purpose; inconsistent later dealings and the absence of completed divestment of ownership weigh against a trust. On the facts, the entries, including a credit in the name of a deity, and the surrounding circumstances indicated only a possible charitable intention, not a constituted trust. No valid trust was established over either the alleged one lakh rupees or the balance of Rs. 88,914-9-3. en-us Thu, 13 Oct 1927 00:00:00 +0530 Fri, 10 Apr 2026 12:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467951 An oral trust is proved only by clear evidence of an intention to create a binding trust, identifiable trust property and a definite beneficiary. The burden lies on the party asserting the trust, and interested oral testimony, without certainty or corroboration, is insufficient. Account entries must show that the property was actually set apart for the stated charitable purpose; inconsistent later dealings and the absence of completed divestment of ownership weigh against a trust. On the facts, the entries, including a credit in the name of a deity, and the surrounding circumstances indicated only a possible charitable intention, not a constituted trust. No valid trust was established over either the alleged one lakh rupees or the balance of Rs. 88,914-9-3. Case-Laws Indian Laws Thu, 13 Oct 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467951