Sankar Prasad Mitra, J. - (1.) This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessment years are 1951-52, 1952-53, 1953-54, 1954-55 and 1955-56. By an indenture dated the 7th June, 1926. Sambhu Nath Sen, who is described as the donor, made a disposition of certain properties, both movable, and immovable, valued at Rs. 3,06,500. He dedicated the properties to his family deity "Sri Radha Govinda Jew" who had been installed and consecrated at premises No. 3, Amherst Street, Calcutta, the residence of the donor.
(2.) The Income-tax Officer made assessments for the assessment years 1951-52, 1952-53 and 1953-54 in respect of the bona fide annual value of the immovable properties covered by the indenture in the hands of Messrs. N. C. Sen and B. C. Sen as " trustees to the debuttar estate, Sri Sri Radha Govinda Jew ", in the status of an individual. For the assessment years 1954-55 and 1955-56 the assessments were made in the status of an association of persons.
(3.) Before the Appellate Assistant Commissioner, it was contended that the properties had been dedicated to the deities and, as such, the income therefrom was exempt from taxation, and, in any event, the two deities, namely, Radha and Govinda, and not the trustees, should have been assessed individually. The Appellate Assistant Commissioner was of the view that upon construction of the terms of the indenture it was clear that the properties had been transferred to the trustees who became the legal owners thereof and the income of such properties was, therefore assessable in their hands under Section 9 of the Indian Income-tax Act. The Appellate Assistant Commissioner directed, however, that the assessment on the trustees should be made in the status of an association of persons.;