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A Trust Cannot Be Put in the Accused Box: It Is an Obligation, Not a Juristic Person Capable of Prosecution

Case Law Details

TaxGuru Citation
2026 taxguru.in 13226
Case Name
Madasa Masih-UI-Uloom Educational And Charitable Trust Vs State of Karnataka & Ors. (Supreme Court of India)
Date of Judgement/Order
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Madasa Masih-UI-Uloom Educational And Charitable Trust Vs State of Karnataka & Ors. (Supreme Court of India)

A Trust Cannot Be Put in the Accused Box: It Is an Obligation, Not a Juristic Person Capable of Prosecution

A Trust may own and administer substantial properties through its trustees, receive donations & conduct educational or charitable activities. But does the Trust itself possess a separate legal personality enabling it to be arraigned as an accused in criminal proceedings? The Supreme Court has answered this question in the negative, holding that a Trust is not a juristic person capable of suing, being sued or being prosecuted in its own name. The prosecution may continue against the concerned trustees and other accused, but not against the Trust as an independent accused.

The appellant, Madasa Masih-UI-Uloom Educational and Charitable Trust, challenged the order of the Karnataka High Court refusing to interfere with an order passed by the LXXXI Additional City Civil and Sessions Judge, Bengaluru. The Special Court had rejected an application seeking discharge of the accused.

Before the Special Court and High Court, both the managing trustees and the Trust had sought relief. However, before the Supreme Court, the appeal was filed only by the Trust. The limited issue was therefore whether the Trust, as such, could legally be arrayed and prosecuted as an accused.

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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 6,941

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