TaxTMI 
TaxTMI 
1989 (5) TMI 134
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....,000. Thereupon he executes a document on 28-2-1983. It is in Tamil. It says that he has declared a trust with a sum of Rs. 5,000 received as offerings during his travels. The name of the trust is to be "Aranganagarappan Saswatha Dharamasthapana Trust". The object of the trust is to renovate the buildings of the Mutt and temples and establish schools for propagation of Sanskrit and Vaishnavite tradition. The rest of the amounts received were also credited to the account of the trust. 3. On these facts the Gift-tax Officer was of the opinion that : " These receipts were treated as income of the Mattadhipathi. Hence donations made out of such income is only an application of income. Hence such voluntary contribution out of the personal rece....
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....yasi there is a dedication of the property for religious purposes. It is a gift by him for which no acceptance is necessary to complete the gift. Nor does the thing become res nullius because though it is not taken by the sanyasi for himself it is taken in his care for the protection of the thing given till the ownership of another arises. The dedication is nothing but a compendious expression of the pious purpose for which the dedication is designed and the sanyasi merely accepts the responsibility of carrying out the intention of the devotees who have laid the offerings at his feet. This customary position is judicially recognized. In the case of Vidya Varuthi Thirtha Swamigal v. Baluswami Ayyar AIR 1922 PC 123 at 126 we find the followin....