Introduction
The constitutional framework relating to religious endowments in India is based on a balance between freedom of religion, autonomy of religious denominations, regulation of secular activities, and protection of religious property.
The Constitution does not provide one comprehensive code governing all religious endowments. Instead, it establishes constitutional principles within which Parliament and State Legislatures can make laws concerning religious institutions and endowment property.
The most important provisions are Articles 25 and 26, along with Entry 28 of the Concurrent List in the Seventh Schedule.
1. Seventh Schedule and Religious Endowments
The Seventh Schedule of the Constitution distributes legislative subjects between the Union and the States through three lists:
- Union List
- State List
- Concurrent List
Religious endowments are specifically mentioned in Entry 28 of List III, the Concurrent List.
Entry 28 of the Concurrent List
Entry 28 covers:
Charities, charitable institutions, charitable and religious endowments and religious institutions.
Because this subject appears in the Concurrent List, both Parliament and State Legislatures have the power to make laws concerning it, subject to the constitutional limitations governing legislative powers.
2. Importance of Concurrent List Entry 28
Entry 28 provides an important constitutional basis for legislation dealing with:
- Religious endowments
- Religious institutions
- Charitable endowments
- Charitable institutions
- Administration of religious and charitable institutions
This provision helps explain why India has both central legislation and State-specific laws dealing with religious and charitable institutions.
However, legislative competence does not give the legislature unlimited authority. Any legislation must comply with:
- Fundamental Rights
- Constitutional limitations
- Articles 25 and 26
- Other relevant constitutional provisions
3. Article 25 — Freedom of Religion
Article 25 is one of the principal constitutional provisions concerning religion.
It protects the freedom of conscience and the right of every person to freely:
- Profess religion;
- Practise religion; and
- Propagate religion.
However, this right is subject to constitutional limitations.
Article 25 is subject to:
- Public order
- Morality
- Health
- Other provisions of Part III of the Constitution
Therefore, freedom of religion is an important constitutional right, but it is not an unrestricted right.
4. Freedom of Conscience
The expression freedom of conscience refers broadly to an individual’s freedom to hold religious or conscientious beliefs.
It protects the internal aspect of religious belief and prevents the State from arbitrarily compelling a person to adopt a particular religious belief.
This principle is important because religious freedom begins with the individual’s freedom of belief and conscience.
5. Right to Profess Religion
To profess a religion means to openly declare or affirm one’s religious beliefs.
For example, a person may openly identify themselves with a particular religion and express their religious faith.
This right is protected subject to the limitations contained in Article 25.
6. Right to Practise Religion
The right to practise religion concerns the outward observance of religious beliefs.
It may include, depending upon the circumstances:
- Worship
- Religious ceremonies
- Religious observances
- Prayer
- Other practices connected with religion
However, not every activity associated with a religious institution automatically receives the same constitutional protection. The courts may distinguish between religious practices and secular, economic or administrative activities.
7. Right to Propagate Religion
Article 25 also protects the right to propagate religion.
Propagation broadly refers to communicating or spreading one’s religious beliefs.
However, the right to propagate does not mean an unrestricted right to force another person to adopt a religion. The exercise of this right remains subject to constitutional restrictions.
8. Article 25(2)(a) — Regulation of Secular Activities
Article 25(2)(a) is particularly important in the context of religious endowments.
It permits the State to make laws regulating or restricting:
- Economic activities
- Financial activities
- Political activities
- Other secular activities associated with religious practice
This provision provides constitutional space for regulation of the non-religious or administrative aspects of religious institutions.
9. Religious Activities and Secular Activities
A religious institution may involve two broad categories of activities.
Religious activities
These may include:
- Worship
- Rituals
- Religious ceremonies
- Religious observances
- Matters relating to religious doctrine
Secular activities
These may include:
- Management of property
- Maintenance of accounts
- Financial administration
- Collection of income
- Protection of endowment property
- Administrative arrangements
- Prevention of misuse of funds
The Constitution provides stronger protection to matters genuinely connected with religion, while permitting regulation of specified secular activities.
10. Importance of Article 25(2)(a) for Religious Endowments
Religious institutions may own substantial property and receive income from:
- Land
- Buildings
- Donations
- Rent
- Offerings
- Investments
- Other lawful sources
The State may establish legal mechanisms to regulate the financial and administrative aspects of such property.
For example, legislation may provide rules relating to:
- Maintenance of accounts
- Auditing
- Management of property
- Prevention of misappropriation
- Protection against illegal transfers
- Administrative supervision
Such provisions must nevertheless remain within constitutional boundaries.
11. Article 25(2)(b)
Article 25(2)(b) permits the State to make laws for:
- Social welfare and reform; and
- Opening public Hindu religious institutions to all classes and sections of Hindus.
This provision has significant historical importance because it allows legislation aimed at promoting social reform and equal access to public Hindu religious institutions.
12. Article 26 — Rights of Religious Denominations
Article 26 protects certain institutional rights of religious denominations or sections thereof.
These rights are subject to:
- Public order
- Morality
- Health
Article 26 contains four important clauses.
Article 26(a)
A religious denomination has the right to:
Establish and maintain institutions for religious and charitable purposes.
This provision protects the institutional existence of religious communities.
Such institutions may include establishments created for:
- Religious worship
- Religious education
- Charitable activities
- Community welfare
- Other recognised religious or charitable purposes
Article 26(b)
Article 26(b) gives a religious denomination the right to:
Manage its own affairs in matters of religion.
This is one of the most important provisions for understanding religious autonomy.
It protects the ability of a religious denomination to deal with matters that genuinely concern its religious affairs.
However, Article 26(b) does not necessarily prevent the State from regulating secular or administrative aspects associated with the institution.
Article 26(c)
Article 26(c) gives a religious denomination the right:
To own and acquire movable and immovable property.
This is directly relevant to religious endowments because religious institutions may possess:
- Land
- Buildings
- Religious structures
- Jewellery
- Money
- Other movable property
Article 26(d)
Article 26(d) provides the right:
To administer such property in accordance with law.
The words “in accordance with law” are particularly important.
They indicate that although religious denominations have constitutional protection concerning their property, the administration of that property can be regulated by valid legislation.
13. Article 26 — Easy Revision Table
| Clause | Main Right |
|---|---|
| Article 26(a) | Establish and maintain religious and charitable institutions |
| Article 26(b) | Manage own affairs in matters of religion |
| Article 26(c) | Own and acquire movable and immovable property |
| Article 26(d) | Administer property in accordance with law |
Easy Memory Trick
A — Establish
B — Religious affairs
C — Property
D — Administration
14. Article 25 and Article 26 — Difference
Although Articles 25 and 26 are closely connected, they protect different interests.
| Article 25 | Article 26 |
|---|---|
| Primarily protects individual religious freedom | Protects rights of religious denominations |
| Freedom of conscience | Institutional rights |
| Profess, practise and propagate religion | Establish religious/charitable institutions |
| Contains specific regulatory provisions under Article 25(2) | Protects religious affairs and property-related rights |
| Subject to public order, morality, health and other Part III provisions | Subject to public order, morality and health |
In simple words:
Article 25 = Individual religious freedom
Article 26 = Institutional/denominational religious rights
15. Religious Affairs and Secular Administration
One of the central principles of Indian religious endowment law is the distinction between:
Matters of religion
and
Secular administration.
For example:
Religious matter:
Performance of a particular religious ceremony.
Secular matter:
Maintenance of accounts of the institution.
Similarly:
Religious matter:
Observance of a religious practice.
Secular matter:
Management and protection of endowment property.
This distinction is important because the Constitution protects religious affairs while permitting regulation of specified secular activities.
16. Article 14 and Religious Endowments
Article 14 guarantees:
- Equality before law; and
- Equal protection of laws.
Religious endowment legislation must therefore comply with the constitutional requirement of equality.
The government cannot use religious endowment laws in an arbitrary manner.
Any classification made by legislation must satisfy applicable constitutional standards.
17. Article 27 and Religious Institutions
Article 27 deals with taxation for promotion of a particular religion.
It protects individuals from being compelled to pay a tax where the proceeds are specifically appropriated for the promotion or maintenance of a particular religion.
This provision is relevant to the broader constitutional principle concerning the relationship between State finances and religion.
However, a regulatory fee or other levy cannot automatically be treated as a prohibited tax merely because it is connected with a religious institution. Its legal character depends upon the purpose and operation of the particular levy.
18. Article 300A and Religious Endowment Property
Article 300A states that:
No person shall be deprived of his property save by authority of law.
The right to property is no longer a Fundamental Right, but it continues to have constitutional protection under Article 300A.
This provision may become relevant where government action affects religious endowment property through:
- Acquisition
- Deprivation
- Transfer
- Other forms of State action affecting property
Therefore, endowment property cannot simply be taken away without lawful authority.
19. Religious Denomination
The concept of religious denomination is important for Article 26.
Indian courts have considered factors such as:
- Common faith
- Common organisation
- Distinctive identity or name
Whether a particular group qualifies as a religious denomination depends on the facts and circumstances of each case.
Once a group qualifies as a religious denomination, Article 26 becomes relevant to its constitutionally protected rights.
20. State Regulation of Religious Endowments
The Constitution permits the State to regulate certain aspects of religious institutions.
Such regulation may concern:
- Property management
- Financial administration
- Accounts
- Audits
- Prevention of misappropriation
- Protection of endowment property
- Administrative procedures
- Secular activities
However, regulation cannot automatically be used as a justification for unrestricted interference with protected religious affairs.
The validity of a particular law depends upon its purpose, nature, effect and constitutional limits.
21. Legislative Power Over Religious Endowments
The constitutional framework can be summarised as:
Seventh Schedule
↓
Concurrent List — Entry 28
↓
Charities + charitable institutions + charitable and religious endowments + religious institutions
↓
Parliament + State Legislatures
↓
Subject to:
Articles 25, 26 and other constitutional limitations
This explains why different States have developed their own laws concerning Hindu religious and charitable endowments.
22. Article 254 and Concurrent List Laws
Because Entry 28 is in the Concurrent List, Article 254 can become relevant where both Parliament and a State Legislature have enacted laws concerning the same subject and the provisions are inconsistent.
Broadly, where a State law is repugnant to a Parliamentary law on a Concurrent List subject, the Parliamentary law generally prevails to the extent of the inconsistency.
Article 254(2) provides an important exception concerning a State law that has received Presidential assent, although Parliament can subsequently legislate to override such a State law.
Therefore, the Concurrent List does not mean that Parliament and States have completely unrestricted concurrent powers.
23. Conclusion
The constitutional framework of religious endowments in India is based on a careful balance between religious liberty and lawful regulation.
Article 25 protects individual freedom of conscience and religious practice, while Article 25(2)(a) permits the State to regulate specified economic, financial, political and secular activities associated with religious practice. Article 26 protects the institutional rights of religious denominations, including their rights to establish institutions, manage their religious affairs, own property and administer property in accordance with law.
At the legislative level, Entry 28 of the Concurrent List gives both Parliament and State Legislatures competence to legislate on charitable and religious endowments and religious institutions.
Therefore, the constitutional position can be remembered as:
Religion is protected; secular administration can be regulated; and all regulation must remain within the limits imposed by the Constitution.
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