1978 (6) TMI 72

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..... the ITO who had refused to grant exemption to the appellant under s. 11 of the IT Act. 2. The ground for refusal was that no trust deed had been drawn and there was no evidence in support of the creation of the Trust. The objects of the trust were not known and it could not be said that they were charitable in nature. It was also not proved that the properties in dispute were subject to any lega .....

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..... ndore had already given some exemptions to it in the matter of house-tax recognising it to be a trust and similar exemptions have been given by the District Property Officer, Indore. It was also argued that no formal or even informal deed is necessary in case of dedication for public, religious and charitable purposes. Therefore, the requirement of law that the gift of immovable property can be ef .....

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..... erty as if it belonged to the HUF, but then there is a specific mention that the property in question had been set spart for religious purpose and it was specifically excluded from partition. The prayer for exemption under s. 11-A could not be thrown out by the IT authorities merely because of the absence of definite documents creating the trust. Long actual use of the property should also have be .....

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