also appointed her daughter-in-law as shebait and gave power to her to appoint one or two shebaits as her successors at a time ... property dedicated remained permanently in the hands of the shebait. Whether endowment deed is on record or not but in view of the case
deed dated 20.12.1952. She appointed her husband Sachindra Nath Sen as first shebait of the deity, who had right to appoint his successor. After ... Arun Kumar Sen and Ashok Kumar Sen became the shebaits in his place. Arun Kumar Sen also died and his son Duttatreya became shebait. Duttatreya
Estate and Shree Shankar Bhagwan Estate. The lady constituted herself as the Shebait in respect of both the deities. She also provided for successive appointments ... Shebait. By clause (5) of both the Deeds, it was provided that the Shebaits shall hold the properties dedicated for and on behalf
Court in the same decision, that it would be only through its shebaits who are in possession and management of its property that its income ... assessable. In the instant case, there was no shebait for the alleged partner 'S. Matha'. The other partners fictitiously created the Creator Herself
Deity was a juristic person capable of having property and acting through shebait. The shebait can hold the property, realise the income and look after ... idol in its entirety is entrusted with the Manager or shebait with certain limitations and restrictions. Their Lordships also referred to the Supreme Court decision
deed of dedication created a legal obligation in the deity and its shebait to hold and apply the income of the endowed properties ... deed of dedication created a legal obligation in the deity and its shebait to hold and apply the income of the endowed properties
Goddess Thakurani Sree Sree Durga Mata Jue and directed the future shebaits that
income accruing from the properties shall be used in the first place ... thereafter if there is any surplus it can be
enjoyed by the shebaits for other charitable purposes. One of the properties
Beniapukur, Kolkata-700014. The property is a Devottar Estate and Shebaits, viz. Sri Madan Mohan Mallik and Sri Rabin Pyne executed a lease in favour ... stated that one Sri Madan Mohan Mallik and Sri Robin Pyne being Shebaits to the said deities as well as trustee of the said Devottar
Avtar Singh Brar, Chandigarh vs Assessee on 23 February, 2011
IN THE INCOME TAX APPELLATE
Ishwar Tarakeshwar Sib Thakur Jiu, Shebait Mohant Srimat Dandiswami Hrishikesh, Ashram AIR 1969 Cal. 565. According to the Commissioner (Appeals), the fact of the assessee