{"id":214318,"date":"2019-05-04T14:51:44","date_gmt":"2019-05-04T09:21:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=214318"},"modified":"2019-05-17T12:20:20","modified_gmt":"2019-05-17T06:50:20","slug":"commissioner-under-hindu-religious-and-charitable-endowments-act-is-not-a-court","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/04\/commissioner-under-hindu-religious-and-charitable-endowments-act-is-not-a-court\/","title":{"rendered":"Commissioner under Hindu Religious and Charitable Endowments Act is not a Court"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: The bench of Ashok Bhushan and KM Joseph, JJ decided some important questions dealing with the Hindu Religious and Charitable Endowments Act, 1959 and held that the Commissioner, while hearing the appeal under Section 69 of Act, 1959, is not a Court. It said,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cWhen an appeal is provided against the order of the Commissioner under Section 69 to the Court which is defined under Section 6(7), there is no question of treating the Commissioner as a Court under the statutory scheme of Act, 1959.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">The Court also held that the applicability of Section 29(2) of the Limitation Act is with regard to different limitations prescribed for any suit, appeal or application when to be filed in a Court. It further held,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cSection 29(2) cannot be pressed in service with regard to filing of suits, appeals and applications before the statutory authorities and tribunals provided in a special or local law. The Commissione while hearing of the appeal under Section 69 of the Act, 1959 is not entitled to condone the delay in filing appeal, since, provision of Section 5 shall not be attracted by strength of Section 29(2) of the Act.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">On the question whether the statutory scheme of Act 1959 indicate that Section 5 of Limitation Act is applicable to proceedings before its authorities, the Court said that There is no other provision in the scheme from which it can be inferred that Act, 1959 intended applicability of Section 5 of the Limitation Act to proceedings of appeal before the Commission.<\/p>\n<p style=\"text-align: justify;\">[Ganesan v. Commissioner, Tamil Nadu Hindu Religious and Charitable Endowments Board, <a href=\"http:\/\/scconline.com\/DocumentLink\/1lV7ex50\"><b>2019 SCC OnLine SC 651<\/b><\/a>, decided on 03.05.2019]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: The bench of Ashok Bhushan and KM Joseph, JJ decided some important questions dealing with the Hindu Religious and Charitable <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[32585,35216,35217,35174],"class_list":["post-214318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-commissioner","tag-court","tag-hindu-religious-and-charitable-endowments-act","tag-scope-of-power"],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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Nagappan, J.J, held that the framing of a scheme in respect of religious charities\u00a0 is within the ambit of powers vested in Section 64 of Tamil Nadu Hindu Religious\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":6437,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/10\/court-invalidates-the-appointment-of-executive-officer-for-the-administration-of-sri-sabhanayagar-temple\/","url_meta":{"origin":214318,"position":1},"title":"Court invalidates the appointment of Executive Officer for the administration of Sri Sabhanayagar Temple","author":"Sucheta","date":"December 10, 2014","format":false,"excerpt":"Supreme Court- In the instant case,,the Bench of B.S Chauhan and S.A. Bobde, JJ., ruled that the appointment of the Executive Officer for the administration of the Sri Sabhanayagar Temple is not valid as the order of appointment of the Executive Officer does not disclose the reasons and the circumstances\u2026","rel":"","context":"In &quot;Supreme Court&quot;","block_context":{"text":"Supreme Court","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/supremecourt\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":369736,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/15\/madras-hc-village-temple-on-grama-natham-land-public-religious-institution-scc-times\/","url_meta":{"origin":214318,"position":2},"title":"Village Temple on Grama-Natham land is a Public Religious Institution; Madras HC upholds directions regulating its administration","author":"Editor","date":"December 15, 2025","format":false,"excerpt":"\u201cIn the event of maladministration, illegality or irregularity in dealing with the properties of the temple, the HR & CE department is bound to step in and initiate all appropriate actions.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Public Religious Institution","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Public-Religious-Institution.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Public-Religious-Institution.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Public-Religious-Institution.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/Public-Religious-Institution.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":276100,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/24\/profit-oriented-educational-institutions-not-entitled-to-tax-emption-under-section-1023c-of-the-income-tax-act-1961-supreme-court\/","url_meta":{"origin":214318,"position":3},"title":"Profit-oriented Educational Institutions not\u00a0 entitled to tax emption under Section 10(23C) of the Income Tax Act, 1961: Supreme Court\u00a0","author":"Prachi Bhardwaj","date":"October 24, 2022","format":false,"excerpt":"\u201cIn a knowledge based, information driven society, true wealth is education \u2013 and access to it. Every social order accommodates, and even cherishes, charitable endeavour, since it is impelled by the desire to give back, what one has taken or benefitted from society. Our Constitution reflects a value which equates\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=525%2C300&ssl=1 1.5x, 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