procedurally in order to have a valid trust under Indian Trust Act, 1882
an instrument declaring trust should be made on non-judicial stamp
paper ... assessee trust existed in the year 1159 AD and
amendments to the objects of the Trust were made by the Trust with
resolution passed from
public religious trust. Petitioner No. 2 is the Sarbarakhar of this trust. The petitioner-trust made an application for registration of the trust under Section ... trust. The Commissioner took the view that all these documents, though evidencing the existence of the trust, were not documents evidencing the creation
established, otherwise than under in
instrument, the document evidencing the creation of the trust or the establishment
of the institution, together with one copy thereof ... trust deed or its registration. The factum of existence of trust can also
be established by producing documents evidencing the creation of the trust. This
trust,
you state that a person cannot form a trust and be its sole
beneficiary. The Indian Trusts Act nowhere debars the
formation of trust ... creation of Trust and their
the impugned trust was. merger with appellant
trust. No specific
question on creation
of Appellant Trust.
The trustees
established, otherwise than under in
instrument, the document evidencing the creation of the trust or the establishment
of the institution, together with one copy thereof ... trust deed or its registration. The factum of existence of trust can also
be established by producing documents evidencing the creation of the trust. This
fold all documents which afford a logical basis of inferring creation of
the trust/assessee. We rely for this proposition the decisions ... trust is a trust created under an instrument, Rule 17 requires filing of "the
instrument in original" and when the trust is created
then the burden of proving that such transfer or creation of trust has not been effected in anticipation of, and with a view to avoiding ... person, and where he has not so proved, such transfer or creation of trust, shall be disregarded for the purpose of the computation
then the burden of proving that such transfer or creation of trust has not been effected in anticipation of, and with a view to avoiding ... person, and where he has not so,proved, such transfer or creation of trust, shall be disregarded for the purpose of the computation
held that no trust, by name, Dynavision Dealers' Welfare Trust had come into existence on 27-11-1984 and the trust deed dated ... Tribunal that no trust, by name, Dynavision Dealer' Welfare Trust had come into existence on 27-11-1984 and the trust deed dated
will of the author of the trust or of the trustee.
Trust of movable property.--No trust in relation to movable property is valid unless ... create thereby a trust, (b) the purpose of the trust (c) the beneficiary, and (d) the trust property, and (unless the trust is declared
