Section 118 of the Indian Succession Act, which required a 12-month waiting period for Christians' charitable bequests, was struck down as discriminatory and unconstitutional.
The Legal Question Before the Court
Section 118 of the Indian Succession Act, 1925 provided that no Will bequeathing property to religious or charitable uses could be valid under the Act unless the bequest was made at least twelve months before the death of the testator, and the property was actually transferred at least six months before death. This provision applied specifically to persons whose succession was governed by the Indian Succession Act — principally Christians and Parsis. The provision was challenged as discriminatory and violative of Articles 14, 25, and 26 of the Constitution.
The Court's Decision
The Constitution Bench unanimously struck down Section 118 of the Indian Succession Act as unconstitutional. The provision violated Article 14 (equality before law) by imposing a restriction on Christians' testamentary freedom that was not applicable to persons governed by the Hindu Succession Act or Muslim personal law. There was no rational basis for this differentiation.
The provision also infringed Articles 25 and 26, which guarantee the freedom of religion and the right of religious denominations to manage their own affairs. A Christian who wishes to bequeath property to a church, mission, or charitable institution exercises both testamentary freedom and religious liberty — Section 118 impermissibly restricted both without constitutional justification.
The Court's Reasoning
The court traced the history of Section 118 to its origins in colonial legislation — the Indian Succession Act, 1865 — which had been modelled on English statutes known as the Statute of Mortmain. Those English statutes restricted bequests to religious institutions to prevent the accumulation of land by the Church. By 2003, the original English Mortmain provisions had long been repealed in England, yet their Indian colonial equivalent remained on the statute book.
The court examined the absence of any equivalent restriction in the Hindu Succession Act, 1956, or in Muslim personal law, and found no rational basis for singling out Christians and Parsis for this disability. The restriction was an anachronistic remnant of colonial religious policy and had no place in post-constitutional India.
Practical Implications — What This Means Today
This ruling is directly relevant to Christians in Kerala — a state with a substantial Christian population — who wish to include religious or charitable bequests in their Wills. Following this decision, a Christian testator may validly bequeath property to a church, mission, Christian educational institution, or other charitable entity through a Will, irrespective of when the Will is executed relative to the testator's death.
Estate plans for Kerala's Christian community — which often involve complex considerations of church property, family trusts, and charitable bequests — should be reviewed in light of this ruling. The removal of Section 118 significantly expands the options available to Christian testators who wish to provide for religious or charitable causes as part of their estate plan.
Relevant Statutory Provisions
- Section 118, Indian Succession Act, 1925 — Struck down — restriction on bequest for religious or charitable purposes
- Article 14, Constitution of India — Right to equality — discriminatory restriction struck down
- Article 25, Constitution of India — Freedom of conscience and free profession, practice and propagation of religion
- Article 26, Constitution of India — Freedom to manage religious affairs
- Section 59, Indian Succession Act, 1925 — Persons capable of making Wills
Analysis by Vinode V. Luka, Advocate | Published: May 2026 | Last reviewed: May 2026