GANESHI DEVI RAMI DEVI CHARITY TRUST Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE two questions which have been referred to this Court are as follows :

(2.) THE first point refers to the deed itself and, therefore, let me refer to the deed which is printed at page 20 of the paper- book. THE deed provides as follows:

(3.) IT has been urged by Mr. Mookherji for the Department that the public has not been expressly granted any right either to reside in the dharamsala or to offer pujas to the deities or to partake in the distribution of food after worship. The public is not a juridical person; a fluctuating body of persons is not a corporate body: vide Raja Braja Sundar Deb vs. Moni Behara (1951) SCR 431 where it was held: