https://www.taxtmi.com/caselaws?id=55876 A trust validly created under the Indian Trusts Act, 1882, continues to exist unless extinguished in law, and its existence cannot be negated merely because the assessee acted inconsistently. The Income-tax Officer may independently examine whether the trusts were real for assessment purposes, as a Charity Commissioner's certificate does not conclusively bind the taxing authority or bar its statutory jurisdiction. On these principles, the schools' income could not be treated as the assessee's income because the trusts were found to be real and subsisting. en-us Sat, 19 Jan 1985 00:00:00 +0530 Tue, 30 Nov 2010 14:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55876 A trust validly created under the Indian Trusts Act, 1882, continues to exist unless extinguished in law, and its existence cannot be negated merely because the assessee acted inconsistently. The Income-tax Officer may independently examine whether the trusts were real for assessment purposes, as a Charity Commissioner's certificate does not conclusively bind the taxing authority or bar its statutory jurisdiction. On these principles, the schools' income could not be treated as the assessee's income because the trusts were found to be real and subsisting. Case-Laws Income Tax Sat, 19 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55876