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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Yes. In Yogendra Nath Naskar v. Commissioner of Income-tax, Calcutta, decided on 18 February 1969, the Supreme Court of India held that a Hindu deity could count as an “individual” under section 3 of the Income-tax Act, 1922, and be assessed as a unit through the shebaits managing its property. The legal person recognized by the Court was neither the physical idol nor the Supreme Being; it was the deity as a legal representative of the purpose for which property had been dedicated.
What the Supreme Court decided
The case concerned income from property belonging to two Hindu deities. The Supreme Court considered whether assessments made on the deities through their shebaits were lawful under the Income-tax Act, 1922, particularly sections 3 and 4. It dismissed the appeals with costs.
The Court concluded that “individual” in section 3 was not limited to a human being. A Hindu deity could be a juristic entity and a unit of assessment, with tax proceedings conducted through the shebaits entrusted with possession and management of its property. Read the Supreme Court judgment or its accessible transcription.
What “juristic entity” means here
Juristic personality is a legal status that allows an entity to hold property and take part in legal relations. The Court relied on the Hindu-law understanding that property dedicated to a deity vests in the juridical person represented by the idol, while a shebait or manager possesses and administers that property on the deity’s behalf.
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It is not the physical image
The judgment rejected the idea that consecration makes the material image itself a legal person. The idol is the representation through which the dedicated religious purpose is recognized in law; it is not simply the stone or other physical object.
It is not a ruling about the Supreme Being
The Court also distinguished the juridical entity from the Supreme Being. Its reasoning concerned legal ownership and relations involving dedicated property, not a theological determination about the nature of God.
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Why the assessment ran through the shebait
A deity recognized as a juristic person cannot personally receive notices, manage a return, or appear in tax proceedings. The shebait—responsible for possession and management of the deity’s property—provides the practical legal channel for representation. Assessment “through” a shebait does not make the shebait the beneficial owner of the endowed property.
The dispute included arguments about section 41 of the 1922 Act, which provided for representative assessment. The Supreme Court treated the central question as whether the deity could be a unit of assessment under sections 3 and 4; its holding allowed assessment through the shebaits managing the property.
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How the 1922, 1961 and 2025 Acts fit together
Naskar was decided under the Income-tax Act, 1922—not the later 1961 Act. The Court noted that the 1961 Act expressly included artificial juridical persons in its definition of “person,” using that wording as relevant context for understanding the earlier law. That reference did not make the 1961 Act the governing statute for the assessments before it.
In Official Trustee of West Bengal v. Commissioner of Income-tax, decided on 4 December 1973, the Supreme Court said it was in entire agreement with Naskar and held that a deity’s income could be assessed through its shebaits. The Court also observed that the question was less likely to arise under the 1961 Act because section 2(31) expressly included artificial juridical persons in “person.” See the 1973 decision.
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For current statutory context, the Income-tax Act, 2025 includes “every artificial juridical person” among the categories covered by “person.” The Income Tax Department states that the Act came into force on 1 April 2026. Consult the 2025 Act and the Department’s commencement notice.
| Legal question | What the cited authority establishes |
|---|---|
| Historic assessment | Naskar applied section 3 of the Income-tax Act, 1922. |
| Identity recognized | The deity as a juristic entity for relevant legal relations—not the physical image or the Supreme Being. |
| Representation | The shebait manages the deity’s property and can act as the channel for assessment. |
| Current statutory category | The Income-tax Act, 2025 includes artificial juridical persons in “person”; that category alone does not decide an individual endowment’s tax treatment. |
What the ruling does not decide about a particular temple
Recognition as a juristic person and unit of assessment does not, by itself, establish that every temple or endowment owes tax on every income stream. Nor does the 2025 Act’s definition alone settle who must represent a particular entity, which procedures apply, or whether an exemption is available. Those questions depend on the facts and the applicable provisions governing the income and endowment.
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