Court : Kolkata
Reported in : [1967]63ITR192(Cal)
..... , or any trustee or trustees appointed under a trust declared by a duly executed instruments in writing whether testamentary or otherwise (including the trustee or trustee under any wakf deed which is valid under the mussalman wakf validating act, 1913) are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such court of wars, administrator-general, official trustees ..... 'trustees' must be appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise. it is significant that 'trustee' or 'trustees' under a wakf deed which is valid under the mussalman wakf validating act., 1913, is expressly included. there is, therefore, not reason to exclude shebaits under a deed of endowment. that the word 'trustee' issued in the larger sense in .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1995)53TTJ(Ahd.)115
..... for the benefit of any person, such trustee or trustees; explanation 1 - a trust which is not declared by a duly executed instrument in writing [including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913)], shall be deemed for the purposes of cl. (iv), to be a trust declared by a duly executed instrument in writing if ..... supra) and in view of above referred discussions and the reasons given by the cit in orders under s. 263 we hold that the learned cit has validly assumed jurisdiction under s. 263 of the it act, 1961.22. now we will consider the ground relating to asst. yrs. 1981-82 and 1982-83 with regard to applicability or otherwise of s. ..... liable to tax at maximum marginal rate for all the years under consideration, the aforesaid ground relating to s. 164a and validity of statement in writing under expln. 1 to s. 160 is merely of an academic value.the finance act, 1981 inserted a new cl. (v) in sub-s. (1) of s. 160 to provide that a trustee appointed .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1978Guj162; [1978]112ITR652(Guj)
..... , or any trustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validating act, 1913), are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such courts of wards, administrator-general, official trustee ..... assessee" means, in respect of income which a trustee appointed j under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including any wakf deed which is valid under the mussalman wakf validating act, 1913 (vi of 1913)) receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees. under sub-section (2 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1933All277; 147Ind.Cas.173
..... had continued during their lifetime to administer the property as wakf. the question therefore before us in appeal is whether the wakf is a valid wakf in accordance with the terms of the mahomedan law or not. the wakf was executed in 1906, prior to the passing of the mussalman wakf validating act, and therefore the validity or otherwise of the wakf must be decided on the law as it stood ..... prior to that act. it is agreed that the law to apply .....
Tag this Judgment!Court : Chennai
Reported in : (1968)1MLJ410
..... the 1930 act, it was made to apply retrospectively.9. as already stated by me, wakfs can now be divided into two classes (1) public and (2) private. private wakfs may again be sub-divided into wakfs exclusively for the benefit of the settlor's family and descendants in ..... or remoteness, the wakf for the benefit of the family was invalid and no effect could be given to it. this decision of the privy council raised considerable alarm and caused considerable dissatisfaction in the muslim community in india. a representation was thereupon made to the government of india which caused the passing of the enactment known as the mussalman wakf validating act, 1913. by .....
Tag this Judgment!Court : Allahabad
Reported in : [1971]82ITR495(All)
..... trustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validating act, 1930) may be computed and charged to tax.42. in order to determine whether the two assessees are entitled to claim that the income received ..... the manner suggested by the department. according to him the total income had been computed under sections 7, 9 and 10 of the act. the department's case that the business income of the wakf which has been shared by the two assessee should be treated as income under section 12, as income from 'some other source' ..... the mutawalli was to be appointed from amongst the descendants of haji abdul majid and haji abdul ghafoor, the two sons of the wakf. it made it clear that the person entitled to act as a mutawalli had also to be one of the beneficiaries under the deed.24. in due course haji abdul hameed became mutawalli .....
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (1997)224ITR473AAR
..... . (iv) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913)), receives or is entitled to receive on behalf, or for the benefit, of any person, such trustee or trustees ; 161. ..... of the modifications referred to above and in the light of the statement of law contained in the passages from agarwalla's trust act cited by learned counsel, there can be no objection to the validity of the modified trust deed. [parenthetically, however, it may be observed that, in the definition in clause (1) proposed to ..... be achieved by the constitution of a firm or a company but, equally, there seems to be no valid objection if the parties wish to do it in the form of a trust which, under the trust act, merely represents certain obligations annexed to the ownership of property in the form of the contributed funds. the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal295,66CWN176,[1962]46ITR953(Cal)
..... ............. anytrustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including the trustee or trustees under any wakf of deed which is valid under the mussalman wakf validating act, 1913), are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such ....... trustee or trustees, in thelike manner and to ..... the same amount as it would be leviable upon and recoverable from the person on whose behalf such income, profits or gains are receivable, and all the provisions of this act .....
Tag this Judgment!Court : Kolkata
Reported in : [1963]48ITR276(Cal)
..... , or any trustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validating act, 1913), are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such court of wards, administrator-general, official trustee ..... the almighty.'their lordships further held that :'...... section 41(1) of the act provides for a vicarious assessment in order to facilitate the levy and collection of income-tax from a trustee in respect of income of the beneficiaries. in express terms it equates the mutawalli of a wakf to a trustee.'in a still more recent judgment of the supreme court .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1960Cal323,[1961]42ITR661(Cal)
..... or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validating act, 1913) are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such court of wards, administrator ..... three house properties in the hands of the assessee in a single sum cannot be sustained. as the trust deed dated the 5th february, 1944 is a valid and operative instrument, the ownership of the three properties is vested in birendra and sudhamukhi as trustees. the trust deed has completely disposed of the ownership. ..... . from these appellate orders there were four appeals before the appellate tribunal. in all the four appeals the appellate tribunal held that the trust deed is valid. in the appeal relating to the assessment year 1946-47 the appellate tribunal by its order dated the 22nd january, 1953 held that one-sixth of .....
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