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2005 (10) TMI 78 - ALLAHABAD HIGH COURTTrust – property - "1. Whether Tribunal was justified in excluding the income from property at 16/72 Civil Lines, Kanpur, from the hands of the assessee? 2. Whether, transfer of an immovable property by any person without any consideration to a trust which is not regarded as charitable trust, is covered under the definition of dedication/endowment? 3. Whether, to complete such transfer there is no need of an instrument duly registered as prescribed in section 123 of the Transfer of Property Act as well as under section 17 of the Indian Registration Act, 1908?" – Held that the Tribunal was justified on the facts and circumstances of the case to exclude the income from the property from the hands of the assessee; there was no need to execute registered instrument for dedication of the aforesaid property for public religious and charitable trust. We answer all the three questions, referred to us, in the affirmative, i.e., in favour of the assessee
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