• This FAQ covers non-Muslim member on Waqf Board, SC Order allowed non-Hindus to have shops in Hindu Temples, Non-Hindus on Boards of Hindu Temples, 14-16th century mosques, Misuse of Section 40, Does Charity Commissioner have jurisdiction over Waqf, Hindu Charitable Trust have to spend 85% of income in the same financial year, 80G Exemption by Waqf & how are Hindu temples managed.

DRAFT FOR REVIEW

According to a Hindustan Times report of 18/4/25 three issues before SC are, “status of waqf property declared so under earlier court orders, the majority presence of non-Muslims in Waqf Council and Boards and disallowing a property from operating as waqf property if it is a disputed government plot.”

Two related questions – would Hindu Temples allow a Muslim on a Hindu Temple Board? And how are Hindu Temples managed?

Briefly, Management of Hindu Temples cannot be compared with Waqf. One, in five southern states temples are managed by State governments and temple income goes to state government. For e.g. Tamil Nadu temples covered by the Madras Hindu Religious and Endowments Act 1927. Elsewhere in India temples operate as Charitable Trust and governed by the Indian Trust Act 1882 or state equivalent. Only when trusts register with the state level authority can they get authority to issue certificates, for donation received, under Section 80G of the IT Act. Accounts of a trust, when beyond tax-free limit, are required to be audited annually.

Besides addressing concerns this also looks at related points in Income-Tax that need to be looked into.    

Q1. What is the exact provision for inclusion of non-Muslims?

Prof K K Muhammad headed the ASI team that restored Bateshwar Temples in Morena, Gwalior.

Neither Hindus, Muslims, Courts asked why a Muslim is helping restore Hindu Temples. They did a good job. To see my temple album

The Central Waqf Council shall have two categories. One exclusively for Muslims 10 members - of which 2 shall be women. Second 10 members of whom 2 shall be non-Muslims. Refer FAQ by MHA    Q6. 

The State Waqf Council shall have 2 categories. One exclusively for Muslims 4 members. Second 7 members of whom 2 shall be non-Muslims. Refer FAQ by MHA Q9.

It is not necessary that non-Muslims mean Hindu. Are we saying that only Muslims can manage Muslim matters?

This only Muslim for Muslim people was one of the reasons for Partition.

Nowhere do the amendments say that majority members of Board/Council shall be non-Muslim. This covers SC concern 2.

Note that the 2013 Act provided “Sect specific membership in waqf boards – In case of Shia waqf the member shall belong to Shia Muslim and in case of Sunni waqf the member shall belong to Sunni Muslim.” Refer FAQ by MHA

Q2. SC might recall its 2021 SC Order that allowed non-Hindus to have shops in Hindu Temples!

According to this 2021 report in Hindustan Times, “People cannot be denied their right to carry out commercial activity on temple premises just because they are not Hindus, the Supreme Court observed on Friday, directing the Andhra Pradesh government to grant licence and lease for shops to non-Hindus as well at Srisailam’s Sri Bhramaramba Mallikarjuna Swamy Varla Devasthanam.”

“The bench, during the hearing, also expressed displeasure at the state government’s order which maintained that “no person professing other than Hinduism as his religion is entitled to obtain lease or licence either to tender-cum-public auction of the shops, malls, etc coming under the jurisdiction of AP Charitable and Hindu Religious Institution and Endowments Act, 1987.”

Q3. Non-Hindus on Boards of Hindu Temples

Senior Journalist Surajit Dasgupta tweeted, “What was Azam Khan doing in the Kumbh Mela management committee under the Akhilesh Yadav government? Under YS Rajasekhar Reddy, the Tirupati Tirumala Devasthanam Board was filled with Christians. In West Bengal, Firhad Hakim was appointed chairman of the Tarakeshwar Development Board in 2017. In Kerala, there was an attempt to amend laws to allow non-Hindus to head the Travancore Devaswom Board.” Courts must realize difference between Indic and Middle Eastern origin faiths

Q4. The “Waqf institutions with annual earnings exceeding ₹1 lakh must undergo audits conducted by State Government-appointed auditors.” Refer FAQ by MHA

Charitable trusts having annual receipts in excess of a pre-determined limit have to get their accounts audited.

Recall Scrapping of Farm Laws by SC in 2021

1. Jan 12, 2021: SC keeps laws in abeyance and sets up a committee to suggest changes.  It is not known if these laws violated any fundamental rights?

2. March 11: Committee submits report to SC.

To date SC has neither made the committee report public nor passed an order on the key issue, ‘Did the Central Government have a constitutional right to pass the three farm laws?    Source Decoding of Farm Laws

Clarity on whether Farm Laws fell within domain of the Centre would have helped protestors, state and central governments then and in the future!

Q5. Protests against Waqf by user? What about 14-16th century mosques?

According to this Indian Express report, “As far as waqf-by-user is concerned, it will be very difficult to register. So, there is ambiguity there. You may argue that waqf-by-user is also being misused. You may have a point that’s being misused also, but at the same time, there is genuine waqf-by-user also. You can’t say that there is no genuine waqf-by-user either,” CJI Khanna said.

Did Courts take a similar view in the Ayodhya case is worth pondering over?

If the 14-16th century mosques were made because invaders destroyed Hindu temples and built mosques over them, that might complicate matters! 

“From 1923 when the first Waqf Act came into force, registration of waqf is mandatory, statutorily, mandatorily required. You cannot have an unregistered waqf. Even waqf-by-user cannot be unregistered, which was followed by the Waqf act of 1954. Under 1954 Act also, it is mandatory to have your waqf-by-user or any other waqf registered. That was followed by the Waqf Act of 1995. The present Act, where also the registration of waqf is only compulsory.…,” Mehta said.” Same IE report. 

Q6. Misuse of section 40 removed. Other Indians have rights too.

“The Bill removes Section 40, which previously allowed Waqf Boards to arbitrarily claim properties as waqf, preventing instances such as the declaration of entire villages as waqf:

1. Thiruchenthurai Village, Tamil Nadu

2. Govindpur Village, Bihar

3. 5,000 acres in Karnataka (Vijayapura, Chitradurga, Yadgir, Dharwad,

Ballari)

4. Surat Municipal Corporation Headquarters

5. Kerala (September 2024): Around 600 Christian families in Ernakulam

challenged the Waqf Board’s claim over their land, leading to legal action and

petitions before the Joint Parliamentary Committee.” Refer FAQ by MHA

It is because of such misuse that Section 3C (1) provides- “Any Government property identified or declared as waqf property, before or after the commencement of this Act, shall not be deemed to be a waqf property.”

To address concerns expressed by SC the Bill Section 3 (2) provides, “If a dispute arises whether a property is government property, the State Government can notify an officer above the rank of Collector, who shall conduct an inquiry as per law and submit report to the state government.” 

Is the Hon Court assuming that the government claim would be wrong and hence the concern?  The aggrieved party can always go to Court. This covers SC concern 3.

Ramayana at PRAMBANAN Temple, Indonesia. Pics by Benoy K Behl. 

Q7. Comparing Trust vs Waqf!

According to this article in Corpbiz.io some differences are-

Trusts: Religious intention is not obligatory for a trust. It must have lawful object.

Waqf: Must be religious motive behind generating a waqf. The purpose must be charitable, pious, or religious according to the Muslim belief. Property is inalienable, irrevocable, and perpetual.

Q8. Does the Charity Commissioner have jurisdiction over Waqf?

According to FAQ Maharashtra Waqf Board site, “No Charity Commissioner has no jurisdiction to Register and decide any issue of Muslim Wakfs or Collect fund or taxes etc. after 1-1-1996. No Muslim Trust/Wakf should approach Charity Commissioner Office, nor they are supposed to pay any Taxes to them. All the issues of Wakfs will now be decided by Wakf Board.”

The Bombay Public Trust Act 1950 (applicable to Maharashtra and Gujarat) says “Public Trust” means an express or constructive trust for either a public, religious or charitable purpose or both and includes a temple, a math, a wakf, church, synagogue, agiary or other place of public religious worship, a dharmada or any other religious or charitable endowment and a society formed either for a religious or charitable purpose or for both and registered under the Societies Registration Act, 1860.”

So the 1950 Act applies to Waqf. One has to ascertain why the Maharashtra Waqf Board site  wrote “No Muslim Trust/Wakf should approach Charity Commissioner Office, nor they are supposed to pay any Taxes to them.” And from 1-1-1996.

The 1950 Act permits state government to grant exemptions. It says, “Provided that the State Government may also by a like notification direct that from the date specified therein any public trust or class of public trusts shall be exempt from all or any of the provisions of this Act.”

Had the then Maharashtra state government grant Waqf an exemption?  

“A new Clause (2A) has been suggested to be added to Section 2 of the Act. This change clearly separates trusts from waqf. If a Muslim creates a trust under any law, it will not be considered waqf. This will allow any Muslim communities to manage their own trusts without interference from the Waqf Boards, whether these trusts were created before or after the commencement of this Act.” Q20 Refer FAQ by MHA

To read FAQ on 1950 Act by Bombay Chartered Accountants Society

Q9. Do the activities of the Waqf Board fall within section 2 (15) of the Income-tax Act 1961, which defines ‘charitable purpose’? 

Legal sources say Yes provided their work is covered under 2(15).

Q10. What is Charitable Purpose under the Income Tax Act 1961?

Under 2(15), “Charitable Purpose includes relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility.” Source incometaxindia.gov.in 

However, it needs to be examined if Waqf/Board are registered as a religious charity and its charitable purpose is covered by section 2(15) stated above. But the word religious purpose is not defined in the Act so not clear if the work is considered religious or and charitable.

Q11. Can Waqf Board issues receipts, for donations received under section 80G of the Income-Tax Act?

Legal sources say Yes.   To avail tax benefits trusts need to be registered under section 12A. Read And here

Q12. Hindu Charitable Trust have to spend 85% of income in the same financial year

According to Taxman.com, “85 per cent of the income derived from property held under trust, including the amount received as voluntary contributions (other than voluntary contributions towards the corpus of the trust) in the previous year, has to be applied for such purposes.” 

Simply put, 85% has to be used for trust purposes. If not the shortfall is taxable.

Does this law apply only to Hindu trusts or Waqfs too?

In 2021 SC scrapped Farm Laws. Neither reason nor Committee report made public. 

13. Equality before Law - Article 14, “The State shall not deny any person equality before law or the equal protection of the laws within the territory of India.” The source of this Article is in the American and Irish Constitutions and perhaps the Government of India 1935.  

a. Proponents of Article 14 - Why are Hindus denied equal human rights?

Here are two of many examples. The government manages and control their places of worship i.e. temples. Two, responsibility for education of poor children for free under the Right to Education Act is placed on Hindu schools only. Should not all Indian Women like Hindu women have Equal Inheritance Rights? Should there be one law for all Charities?  Read Laws that government must change to give Hindus equal human rights And Tax Laws should be the same for all citizens

b. J Sai Deepak on Article 14 – Right to Equality. Video of 11 minutes Excerpts, “Whether principles of equality under Article 14 are applicable in the context of allowing people access or entry into Bharat. Principles of equality under this Article when sought to be applied in the context of the right of foreigners to enter India takes away the sovereign power of the Government of India to take a decision and apply its own security considerations, as part of this process. Then, the GOI reserves the prerogative depending on its own considerations. Here security plays an important consideration. Going by the pure language of the article one should not have reservations, personal laws by religion, schemes for certain communities.

Also read

1. FAQ by MHA in PDF

2. Waqf REFORMS-Should India be governed by Constitution or Shariat

3. What’s changed in the WAQF law?

4. WAQF owns properties worth 1400 crs in Amritsar

5. V P Jain criticism of Waqf Amendment is impractical  

6. 5 key concerns about Waqf Bill and government response

7. New Bill and Contentious Issues

8. 1995 Act balanced Islamic principles and Indian Law

9. Waqf wake up call – A end to exploitation disguised as religious endowment   

10. Decoding Bhopal properties of Saif Ali Khan

11. Rights of Minorities in India

12. A comparative global analysis

13. There is more to India than the TAJ

14. April 17 2025 SC Order PDF

15. 2025 Bill Highlighted in PDF 

The author is a senior Chartered Accountant.