https://www.taxtmi.com/caselaws?id=56645 A Hindu can validly dedicate immovable property to a public charitable trust without executing a registered conveyance if the property is clearly identified, set apart for charity, and all beneficial interest is renounced. On the facts, municipal mutation, the trust balance sheet, and a later declaratory decree supported that the property had vested in the trust, and the later written declaration merely confirmed an earlier completed dedication. The assessee was therefore not the owner on the relevant date, and the income from the property was not assessable in her hands. en-us Thu, 26 Dec 1985 00:00:00 +0530 Mon, 06 Dec 2010 10:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56645 A Hindu can validly dedicate immovable property to a public charitable trust without executing a registered conveyance if the property is clearly identified, set apart for charity, and all beneficial interest is renounced. On the facts, municipal mutation, the trust balance sheet, and a later declaratory decree supported that the property had vested in the trust, and the later written declaration merely confirmed an earlier completed dedication. The assessee was therefore not the owner on the relevant date, and the income from the property was not assessable in her hands. Case-Laws Income Tax Thu, 26 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56645