Makhan Singh Mukh Sewadar,, Amritsar. vs Assessee on 8 January, 2014
Matant Inderash Charan Dass vs. State of UP 81 ITR 435
27 ITA No.440(Asr)/2012
In this case, the management of the endowment had devolved
upon the Mahant in the tradition from Guru to Chela and no
accession to the Gaddi the Mahant severed his relations and
connections with the family. The Mahant was elected by Sikh
Chiefs in Panchayat from among the Chelas of the last Guru.
The property belonged to the institution and the Mahant was
merely its administrator.