Law:

Section:

Section 5 of the Income-tax Act, 1961 [Corresponding to section 4 of the Indian Income-tax Act, 1922] - Income - Accrual of - Testator bequeathed his entire estate to two deities - High Court held bequest in favour of two deities as invalid - Commissioner appointed to make enquiry under preliminary decree made his report that it was necessary to pay annual expenses for worship of deities and recommended that four properties of testator's estate be set apart for that purpose - High Court accepted Commissioner's report and passed final decree - Except four set apart properties, other properties were divided between nephew and son of Testator - ITO estimated income from aforesaid four properties and after making necessary provisions for sheba and worship, brought remaining amount to tax - High Court affirmed ITO's order - Whether four properties set apart for performance of sheba and worship of deities formed pat of residuary estate of testator and were not dedicated for charitable purposes - Held, yes - Whether, therefore, order passed by ITO was correct and it was rightly affirmed by High Court - Held, yes FACTS The testator, a Hindu, governed by Bengal school of Hindu law died and left behind widow, son and a nephew. In terms of will and codicil, the testator had bequeathed the entire estate to two deities subject to the payment of certain legacies, annuities and expenses. There was a provision in the will that in the event of the request or any part thereof in favour of the deities held by a competent Court to be invalid, the estate would be inherited by the heirs. Probate of the will was duly granted. The nephew died after having married 'P' who filed a civil suit for proper construction of the will. The High Court held the bequest to be invalid and passed a preliminary decree with a direction that the enquiry should be made as to what provision was necessary for the sheba and worship of the deities in the way as was carried on by the testator. The Commissioner appointed made a report that it was necessary to provide annual expenses for worship of the deities and recommended to set apart four properties for that purpose. The report was accepted by the High…

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