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TMI Blog1978 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... he terms of the will. In cl. 2 of the aforesaid will it was provided inter alia:- " I do hereby appoint my niece's husband Sri Thakur Prasad Bhagat son of Late Nathuram Bhagat of Buxi Bazar, Cuttack, Dr Jagadananda Mohanatra son of late Madhusudan Mohapatra of Makhanpur Samil Badhei Sahi, Cuttack and Babu Ram Kumar Marwari son of Late Bindhoraj of Buxi Bazar, Cuttack, as executors to give effect to all the terms of this WILL and for due performance of all works according to the terms of the WILL. All of them, one of them or two of them will give effect to this WILL. And from all types in the following terms for helping the maintenance of my relations and shall pay the Municipal Tax and ground rent for all the houses in my estate and shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since long and for worshipping the said idols for all times to come and for helping the relations. The Will, however, stated that because of certain personal problems with his wife Smt. Akhoji Devi and because he did not have any issue by any of his wives and in order to avoid future disputes over his properties and for making suitable arrangement for his dependent, the will was made and the properties under will were to be administered in the name of Deviram Bhagat Estate. 4. From aforesaid terms of the will the ITO came to hold that no trust was legally created, that even assuming that the trust was created by this Will, it was purely for the personal purposes of the executors and beneficiaries and not for any charitable or religious p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the Will erroneously held that the income form the property under the Will was not exempt from taxation. He took us through the relevant clauses of the Will to show that the Endowment was primarily created for the Seva-Puja of deities named in the Will, He urged that the said Seva-Puja has been performed by the executor from the time immemorial and that the members of the public have been participating there-with without any restriction. He pointed out that 3/4th of the income of the bequeathed property has been clearly earmarked for the Seva-Puja of the income of the bequeathed property has been clearly earmarked for the Seva-Puja of the two deities and thereby intended to benefit the general body of public who are not the mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no specific mention of any intention to benefit the general body of worshippers. He pointed out from the terms of the Will that the deities were being worshipped individually by the testator and was intended to be done so by the executor for the benefit of his soul without specifying any benefit to the general body of public. He further pointed out that by the Will the testator created a private Estate namely Deviram Bhagat Estate which is continued to remain as a family property of late Deviram Bhagat He, therefore, submitted that the income of the properties under Will without allowing any exemption under s. 11 (1) of the Act. 8. In reply, the learned counsel for the assessee contended that even private performance of Puja is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vest the lands in the trustees. Nor it is necessary that there should be any express words of dedication to the idol. No religious ceremony such as Sanklap, Samarpan, Pranpratisthan or Kumbhabhihekam, etc. is necessary and a clear and unequivocal manifestation of intention to create a trust and vesting of the same in the donor or another as trustees enough to constitute dedication. Then again it has been held by the Calcutta High Court in the case of Official Trustee of West Bengal that endowments for religious purposes may be made under the Hindu Law, either by executing a trust in the technical sense, that is to say, by transferring properties to a trust as in trust for a deity or there may be "dedication" which means the transfer of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tta High Court in the case of Smt. Ganeshi Devi Rami Devi Charity Trust (3) that family deities which are worshipped by the members of the family generation to generation but still the public have acquired, by custom, a right to offer Pujas to these deities would not be considered to be family deities. Evidence was produced before the ITO to show that the general body of public would regularly take part in the festivals and ceremonies of Ganesh Chatrudashi and Dasahara. We are, therefore, of the opinion that this was a public religious trust. 11. The Will, however, provided that 3/4th of the income from the property was to be spent for the purpose of Seva-Puja of the aforementioned two deities. We were told that the testator died on 19th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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